No person charged with the duty of collecting or paying the taxes imposed by this chapter shall willfully fail or refuse to charge and collect or to pay such taxes, or to make return to the Director as required by this chapter, or to permit the Director 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 books, records and accounts for three years or such lesser or greater time as may be permitted or required by the Director.
(Ord. 1947-54, passed 11-6-1947)