Whoever conducts, transacts or engages in any of the businesses subject to the tax imposed by this article, without having first secured a business privilege and mercantile license, or any person who fails to file a declaration of estimated tax or a tax return as required by the provisions of this article, or any person who willfully files a false declaration of estimated tax or a false return, shall upon summary conviction before any District Justice be fined not more than one thousand dollars ($1,000) for any one offense, recoverable with costs, or imprisoned not more than ninety days (90 days), or both.
(Ord. 1-2009. Passed 1-6-09.)