Any person subject to this chapter who fails or refuses to apply for an occupation license or to make the tax returns or to pay the tax when due, or who makes any false statement or representation in or in connection with any such application for an occupation license or such tax return, or otherwise violates or refuses or fails to comply with this chapter, is guilty of a misdemeanor and, upon conviction thereof, shall be punished as provided in section 1-4-1 of this code. (1973 Code § 3.08.090)