(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 for three years or such lesser or greater time as may be permitted or required by the Treasurer, shall be guilty of a misdemeanor of the fourth degree and shall be fined not more than two hundred fifty dollars ($250.00) or imprisoned not more than thirty days, or both, if an individual, or shall be fined not more than two thousand dollars ($2,000) if an organization, pursuant to Section 606.08
and 698.04
of the General Offenses Code.
(b) Whoever violates any provision of Section 892.09 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, for each such violation and shall thereafter be disqualified from acting in any official capacity whatsoever in connection with the assessment or collection of taxes under the provisions of this chapter.