(a)    No person, being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter, shall willfully fail or refuse to charge and collect or to pay such taxes, or to make return to the Treasurer as required by this chapter, or to permit the Treasurer or his duly authorized agent to examine the 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 records for three (3) years.
   (b)    The owner or owners of any building or premises or part thereof where anything in violation of this chapter is placed or exists, and any tenant or occupant of such building or premises and any architect, builder or contractor who assists in the commission of any such violation, and any person who violates any of the provisions of this chapter or fails to comply therewith, except as otherwise provided in subsection (a) hereof, shall for each violation or noncompliance be fined according to the provisions of Section 183.99.
(Ord. 2004-04. Passed 1-21-04.)