Whoever makes any false or untrue statement on any return required by this article, or who refuses inspection of his books, records or accounts in his custody and control setting forth the number of employees subject to this tax who are in his employment, or whoever fails or refuses to file any return required by this article, shall upon conviction be sentenced and fined not more than one thousand dollars ($1,000) for each offense and in default of payment thereof shall be imprisoned for not more than ninety days for each offense. It is further provided that the action to enforce the fine and penalty hereby provided may be instituted against any person in charge of the business of any employer who has failed or refused to file a return required by this article. (Ord. 1-2009. Passed 1-6-09.)