(a) Whoever, being a person charged by this act 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 of Finance 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 such books and other records for three years or such lesser or greater time as may be permitted or required by the Director of Finance, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not more than one hundred dollars ($100.00); upon conviction for a second or other subsequent offense shall, if a corporation, be fined not more than five hundred dollars ($500.00), or, if an individual or member of a partnership, firm or association, be fined not more than one hundred dollars ($100.00) or imprisoned not more than thirty days, or both.
(b) Whoever violates Section 191.10 shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than thirty days, or both.
(Ord. 1965-2. Passed 1-11-65.)