A.   Evasion And Avoidance Of Tax: It shall be a violation of this chapter for any retailer, vendor, consumer, purchaser, or any other person subject to the tax levied by the town of Winter Park sales and lodging tax code to refuse to make any return provided to be made by this chapter, or to make any false or fraudulent return, or any false statements in any return, or to fail or refuse to make payment to the town manager of any taxes collected or due the town, or in any manner to evade the collection and payment of the tax, or fail or refuse to pay such tax or evade the collection and payment of the tax, or any part thereof, imposed by this chapter, or for any person or purchaser to fail or refuse to pay such tax or evade the payment thereof, or to aid or abet another in any attempt to evade the payment of the tax imposed by this chapter. Any corporation, partnership, association or person making a false return or a return containing a false statement shall have violated this chapter and shall be subject to prosecution and the imposition of penalties as provided by law. Any person in violation of this chapter shall be subject to these same penalties.
   B.   Fine And Imprisonment: Any person, corporation, partnership, or association who shall violate any of the provisions of this chapter shall be guilty of any violation thereof and shall be punished by fine and/or imprisonment in accordance with title 1, chapter 4 of this code, and if any such person is an employee or officer of the town, such violation shall be grounds for dismissal from his office or employment.
   C.   Separate Violations: Each and every twenty four (24) hours' continuation of any violation shall constitute a distinct and separate offense. (Ord. 225, Series of 1994)