Any person violating any of the provisions or requirements of this article or failing, neglecting or refusing to pay any tax, penalties or interest imposed under this article; or refusing or neglecting to make any return required hereunder; or refusing to permit the Borough Secretary or any other person authorized by this article to examine his books, records and papers; or knowingly making any incomplete, false or fraudulent returns; or attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article, shall be liable to a fine or penalty not exceeding one hundred dollars ($100.00) for each and every offense, and the costs of prosecution thereof, and in default of payment thereof, to undergo imprisonment in the Allegheny County Jail for a period not exceeding thirty days; provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
(Ord. 1067. Passed 11-18-68.)
(Ord. 1067. Passed 11-18-68.)