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 return to the Tax Administrator as required by this chapter, or to permit the Tax Administrator or his or her duly authorized agent to examine his or her 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 such books and other records for three years or such lesser or greater time as may be permitted or required by the Tax Administrator.
(Ord. 1998-9. Passed 7-7-98.)