(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 Director of Finance as required by this chapter, or to permit the Director of Finance, 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 of Finance, shall be fined not more than one hundred dollars ($100.00), and upon conviction for a second or other subsequent offense shall, if a corporation, be fined not more than five hundred dollars ($500.00), or, if an individual or member of a partnership, firm or association, be fined not more than one hundred dollars ($100.00) or imprisoned not more than sixty days, or both.
(b) Whoever violates Section 183.09 shall be fined not more than five hundred dollars ($500.00) or imprisoned for not more than thirty 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 this chapter.
(Ord. 5-66. Passed 5-10-66.)