§ 121.99 PENALTY.
   Any person who shall willfully fail to make a return required by this chapter; or who shall fail to pay the tax after written demand for the payment duly authorized agents or employees 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.
(Ord. 788, passed 2-19-02) Penalty, see § 121.99