Any person who shall willfully fail to make a return required by this program, or shall fail to pay the tax after written demand for payment, or who shall fail to remit the taxes collected or any penalty or interest imposed by this chapter after written demand for payment, or who shall refuse to permit the city to examine the books, records and papers under its control, or who shall willfully make an incomplete, false or fraudulent return, shall be guilty of a misdemeanor.
(Prior Code, § 50-38) (Ord. 248, passed 1992) Penalty, see § 34.99