Failure to timely pay to the town any initial or renewal occupation tax as required hereunder shall constitute a municipal offense, the penalty for which upon conviction shall be fined in an amount not to exceed the maximum amount provided by law, excluding court costs, or by imprisonment as provided by law, or both such fine and imprisonment. Each day in which such tax remains due and unpaid shall constitute a distinct and separate offense.
(Prior Code, § 4-1-5) (Ord. 2018-6, passed 3-11-2019)