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 or his authorized agent is requested, and whoever fails or refuses to file a return required under this article, or whoever fails or refuses to procure a mercantile license when so required under this article, or fails to keep his license conspicuously posted at his place of business are required herein, shall upon conviction before any Alderman or Magistrate, be sentenced to pay a fine of not more than one hundred dollars ($100.00) for each offense, and in default of payment of such fine to be imprisoned in Allegheny County Jail or Allegheny County Workhouse for a period not exceeding thirty days for each offense.
(Ord. 3043. Passed 12-16-96.)