Any person who shall wilfully fail to make a return required by this program or shall fail to pay the tax after written demand for payment, or who shall fail to remit the taxes collected or any penalty or interest imposed by this chapter after written demand for such payment or who shall refuse to permit the City Clerk to examine the books, records and papers under his or her control, or who shall wilfully make an incomplete, false or fraudulent return shall be guilty of a misdemeanor. (Ord. 18, 2nd Series, 5-4-1993)