195.99 PENALTY.
   (a)    Any vendor who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent of the amount of the tax in addition to the tax.
(Ord. 1971-39. Passed 3-16-71.)
   (b)   In addition to any other penalty punished under this chapter, a violation of any provision of this chapter shall be a misdemeanor of the first degree.
(Ord. 2010-82. Passed 7-13-10.)