A person required by this chapter to collect the tax imposed herein or to make reports as required herein who fails to collect the tax, file the report, or pay the tax, shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished by a fine not to exceed $500 for each offense. The failure to collect the tax, to file the required report, and to pay the tax collected prior to such payment becoming past due, shall each constitute and be a separate offense punishable by penalty.
(Ord. 2019-008, passed 10-15-2019)