Any person violating this chapter by failing to file the report, make a fraudulent report, or fail to make the payment provided for in § 112.12, shall be punished by a fine of not more than $500 or imprisoned for not more than 90 days, or be punished by both such fine and imprisonment. Failure to file each monthly report and make each monthly payment shall be deemed a separate offense.
(Prior Code, § 615.170) (Ord. 297, passed 2-1-2000)