(A) Any person who violates any provision of this chapter for which no penalty is provided shall be subject to the terms of § 10.99.
(B) Any person who shall fail, neglect or refuse to make any return required by §§ 32.100 et seq., or any person who shall refuse to permit the Woodford County Treasurer or any agent designated by him or her in writing to examine his or her books, records and papers; who shall knowingly make any incomplete, false or fraudulent return; or who shall attempt to do anything whatever to avoid the full disclosure of the amount of gross rent for the above purpose in order to avoid the payment of the whole or any part of this tax shall, upon conviction, be fined not more than $100 or imprisoned for not more than 30 days, or both the fine and imprisonment.
(Ord. 1-92, passed 1-12-1992)