(a) Whoever violates Section 175.04 shall be fined not more than one hundred dollars ($100.00).
(b) Whoever begins to conduct, or continues to conduct, any form of amusement at any permanent or temporary place of amusement or any itinerant form of amusement without having a license therefor, as provided in this chapter; whoever, being a person charged by any section of this chapter willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Treasurer or Auditor as required by this chapter, or to permit the Treasurer or Auditor or his duly authorized agent, to examine his books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any return made as to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep for three years or such lesser or greater time as may be permitted or required by the Treasurer or Auditor such records, ticket stubs, and other documents pertaining to the sale or other disposition of admissions, as may be required by the Treasurer or Auditor; and whoever, being the holder of a license issued under the provisions of this chapter, displays such license at the place for which such license was issued, during a period of suspension or after revocation of the same by the Treasurer or Auditor and during a period of ticket sale and conduct of amusement shall be fined not more than one hundred dollars ($100.00). For a second or subsequent offense, a corporation shall be fined not more than five hundred dollars ($500.00), or an individual, or a member of a partnership, firm or association, shall be fined not more than one hundred dollars ($100.00) or imprisoned not more than sixty days or both. (Ord. 80-7430. Passed 3-19-80.)