(a) Whoever, being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter, willfully fails or refuses to charge and collect or to pay such taxes, or to make a return to the Tax Administrator as required by this chapter, or to permit the Administrator or his or her duly authorized agent to examine such person's books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep such books and other records for three years or such lesser or greater time as may be permitted or required by the Administrator, or otherwise violates any provision of this chapter, except as provided in subsection (b) hereof, is guilty of a misdemeanor of the fourth degree and shall be fined not more than two hundred fifty dollars ($250.00) or imprisoned not more than thirty days or both. For a second or subsequent offense, such person is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars or imprisoned not more than sixty days or both.
(Ord. 1984-38. Passed 12-12-84.)
(b) Whoever violates Section 771.09 is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days or both for each offense, and shall thereafter be disqualified from acting in any official capacity in connection with the assessment or collection of taxes under this chapter.
(Ord. 1981-54. Passed 11-11-81.)