(a) Whoever, being a person charged by the provisions of this chapter with the duty of collecting or paying the taxes imposed by this chapter, willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Director of Finance as required by this chapter, or to permit the Director 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 his books and other records for three years or such lesser or greater time as may be permitted or required by the Director is guilty of a minor misdemeanor for a first offense and for a second or other subsequent offense is guilty of a misdemeanor of the first degree.
(b) Whoever violates Section 191.09 is guilty of a misdemeanor of the first degree for each such violation and shall thereafter be disqualified from acting in any official capacity whatsoever in connection with the assessment or collection of taxes under this chapter.