(a) Whoever violates any provision of this chapter except Section 892.10 is guilty of misdemeanor of the fourth degree for a first offense and shall be fined not more than two hundred fifty dollars ($250.00) or imprisoned not more than 30 days. For each subsequent offense such person is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than 60 days, or both, for each offense. Each day on which a violation occurs or continues shall be deemed a separate offense.
(b) Whoever violates Section 892.10 is guilty of a misdemeanor of the second degree and shall be thereafter be disqualified from acting in any official capacity whatsoever in connection with the assessment or collection of taxes under this chapter.
(Ord. 47-79. Passed 9-29-1947.)