(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 of the provisions of this chapter shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both.
(Ord. 87-1990. Passed 7-10-90.)