(a) Whoever, being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter, willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the City Treasurer as required by this chapter, or to permit the City Treasurer or his duly authorized agent to examine his 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 for three years or such lesser or greater time as may be permitted or required by the City Treasurer, is guilty of a misdemeanor of the fourth degree, and for each subsequent offense is guilty of a misdemeanor of the third degree.
(b) Whoever continues to conduct or begins to conduct any form of amusement at any permanent or temporary place of amusement or any itinerant form of amusement or makes or collects any admission charge, within the City without having secured the certificate of registration as provided in this chapter is guilty of a misdemeanor of the fourth degree. Each day such violation continues shall be deemed a separate offense.