Whoever neglects, fails or refuses to furnish correct and complete reports or returns or to pay over any tax levied by this article at the time required; or attempts to do anything whatever to avoid the payment of the whole or any part of the tax imposed by this article shall be fined not more than one thousand dollars ($1,000) for each and every offense, and the cost of prosecution thereof, and, in default of payment thereof, shall be imprisoned for not more than ninety days (90 days). Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
(Ord. 1-2009. Passed 1-6-09.)