Whoever makes any false or untrue statement on his return, or who refuses to permit inspection of the books, records or accounts of any business in his custody or control when the right to make such inspection by the Collector is requested, and whoever fails or refuses to file a return required by this article shall, upon conviction from any alderman or magistrate, be sentenced to pay a fine of not more than three hundred dollars ($300.00) for each offense, and in default of payment of said fine, be imprisoned in Allegheny County Jail for a period not exceeding thirty days for each offense.
(Ord. 3044. Passed 12-16-96.)
(Ord. 3044. Passed 12-16-96.)