195.99 PENALTY.
   (a) Any vendor who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent (10%) of the amount of the tax in addition to the tax.
   (b)   Any person violating any provision of this chapter shall be guilty of a misdemeanor of the first degree.
(Ord. 12-40. Passed 7-2-12.)