(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) (1) A vendor, as defined hereunder, who willfully or intentionally fails, neglects, or refuses to collect the full amount of the tax levied by this chapter, or willfully or intentionally fails, neglects, or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatsoever means, all or any part of the tax herein levied, or makes in any form of advertising, verbally or otherwise, any statement which infers that he, she, or they is absorbing the tax, or paying the tax for the consumer or user by an adjustment of prices or at a price including the tax, or in any manner whatsoever, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined as provided in § 10.99 of this code of ordinances.
(2) Any sum or sums collected or required to be collected in accordance with this chapter shall be deemed to be held in trust for the town. Any person, firm, corporation, joint venture, or association that willfully or intentionally fails, neglects, or refuses to collect the sums required to be collected or paid shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined as provided in § 10.99.
(Prior Code, § 7-218)
(C) Any person who wrongfully or erroneously certifies that purchases are for any of the subdivision or agencies of the state named in § 32.61 or who otherwise violates § 32.61 shall be guilty of a misdemeanor and upon conviction thereof shall be fined an amount equal to double the amount of the sales tax involved or incarcerated for not more than 60 days or both.
(Prior Code, § 7-210)
(D) Violation of § 32.63 by the purchaser or vendor shall be a misdemeanor, and, upon violation and conviction for a second offense the state’s Tax Commission shall revoke the vendor’s sales tax permit.
(Prior Code, § 7-212)