Whoever makes any false or untrue statement on any return required by this article, or who refuses inspection of his books, records, or accounts in his custody and control setting forth the number of employees subject to this tax who are in his employment, or, whoever fails or refuses to file any return required by this article, shall upon conviction before any Alderman or Magistrate be sentenced to pay a fine of not more than one hundred dollars ($100.00), and in default of payment of such fine and costs, be imprisoned in Allegheny County Jail for a period not exceeding thirty days. It is further provided that the action to enforce the fine and penalty herein provided may be instituted against any person in charge of the business of any employer who has failed or refuses to file a return required by this article.
(Ord. 1502. Passed 2-16-76.)