(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) Any person who shall willfully fail to file a tax return required by §§ 32.01 through 32.14 of this chapter, or who shall fail to remit the taxes collected or any penalty or interest imposed by §§ 32.01 through 32.14 of this chapter after written demand for the payment, or who shall refuse to permit the city’s authorized agents to examine the books, records and papers under his or her control, or who shall willfully make any incomplete, false or fraudulent return shall be guilty of a misdemeanor, punishable by imprisonment of not more than 90 days, or a fine of not more than $1,000, or both.
(Prior Code, § 819.13)