(a) Any person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter who willfully fails or refuses to charge and collect or to pay such taxes; or to make return to the Director of Finance as required by this chapter; or to permit the Director or his duly authorized agent to examine his 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 for three years or such lesser or greater time as may be permitted or required by the Director; or who otherwise violates any of the provisions of this chapter for which no penalty is otherwise provided, shall be guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both.
(b) Whoever violates Section 191.09 shall be guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both. The violator shall thereafter be disqualified from acting in any official capacity whatsoever in connection with the assessment or collection of taxes under this chapter.