(a) Whoever, being a person charged by this chapter 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 Finance Director as required, or to permit the Finance Director or his duly authorized agent to examine 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 records for three years or such lesser or greater time as may be permitted or required by the Finance Director, shall be guilty of a misdemeanor of the first degree.
(Ord. 2013-126. Passed 11-12-13.)
(b) Whoever violates any of the provisions of Section 193.08 shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than thirty days, or both, for each violation. The person so violating the provisions of Section 193.08 shall thereafter be disqualified from acting in any official capacity whatsoever in connection with the assessment or collection of taxes under this chapter.
(Ord. 1951-18. Passed 4-9-51.)