No person, being charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter, shall willfully fail or refuse to charge and collect or to pay such taxes or to make a return to the Commissioner as required by this chapter, or to permit the Commissioner 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 or 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 Commissioner, such records, ticket stubs and other documents pertaining to the sale or other disposition of admissions as may be required by the Commissioner.
(Ord. 226. Passed 11-3-47.)