Any purchaser who fails or refuses to pay the tax hereby levied, and any purchaser or supplier who violates any of the provisions hereof or any lawful rule or regulation promulgated hereunder, shall be fined not more than $100. The failure or refusal to pay such tax when first billed therefor in accordance with the provisions hereof shall constitute a separate offense.
('71 Code, § 795.99) (Ord. 292, passed 4-25-72)