Any person who shall refuse to make a return required by this chapter, who shall refuse to pay the tax, who shall refuse to remit the taxes collected or any penalty or interest imposed by this chapter, who shall refuse to permit the Board, the city or any duly authorized employee to examine the books, records and papers under the person's control, who shall willfully make any incomplete, false or fraudulent return, or who shall attempt to do anything whatsoever to avoid a full disclosure of the amount of taxes imposed by this chapter, shall be guilty of a misdemeanor.
(Ord. 517.01, passed 5-4-1992; Am. Ord. 102, passed 7-6-2015) Penalty, see § 124.99