(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 return to the Treasurer as required by this chapter, or to permit the Treasurer or his or her duly authorized agent to examine his or her 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 records for three years or such lesser or greater time as may be permitted or required by the Treasurer, shall be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00), and for a second or subsequent offense shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00).
(b) Whoever violates Section 181.09 shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than thirty days, or both, for each violation and shall thereafter be disqualified from acting in any official capacity whatsoever in connection with the assessment or collection of taxes under this chapter.
(Ord. 118-83. Passed 7-5-83.)
(c) Whoever violates any of the provisions of Section 181.05 shall be fined not more than five hundred dollars ($500.00).
(Ord. 15-85. Passed 1-21-85.)