Whoever, being a person charged by 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 records for three years or such other time as may be required by the Director of Finance, shall be guilty of a minor misdemeanor.