No person, being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter, shall willfully fail or refuse to charge, collect and pay such taxes, or to make return to the Finance Director as required by this chapter, or refuse to permit the Finance Director or his duly authorized agents to examine the books and other records required to be kept by this chapter in or upon any premises where the same are kept, to the extent necessary to verify any report made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep required records by this chapter, or willfully violate any rule or regulation of the Finance Director issued pursuant to Section 197.06.
(Ord. 97-068. Passed 12-8-97.)