§ 18-182. Penalties.

For any one of the following violations, in addition to being liable for the other penalties provided herein, the party named shall be guilty of a misdemeanor and upon conviction be punished by a fine of not more than two hundred dollars ($200.00), or imprisoned in jail for not more than thirty (30) days or both, in the discretion of the Court:

(1)

Any person who as a purchaser is obligated to report and pay the tax imposed upon any purchase made by him under sections 18-76 through 18-85 of this article, and who fails, neglects and refuses to file a return thereof with the tax collector and pay the tax imposed thereon, within the time stated after such sale is made;

(2)

Any dealer who shall fail, neglect or refuse to collect the tax as provided in Section 18-76 through 18-85 of this article, whether by himself or through his agents or employees;

(3)

Any dealer violating the provisions of sections 18-165 and 18-166 of this article;

(4)

Any dealer who fails to permit an inspection of records by the tax collector as provided in Section 18-131 of this article;

(5)

Any wholesale dealer or jobber in the state, who fails to keep records, or fails to permit an inspection thereof by the tax collector as provided in section 18-133 of this article;

(6)

Any dealer, wholesale dealer or jobber who violates the provisions of sections 18-79 and 18-80 of this article;

(7)

Any dealer who violates the provisions of section 18-132 of this article;

(8)

Any dealer failing or refusing to furnish any return as provided in sections 18-116 through 18-121 of this article, or failing or refusing to furnish a supplemental return or other data required by tax collector;

(9)

Any dealer required to make, render, sign or verify any return, as provided in sections 18-116 through 18-121 of this article, who makes a false or fraudulent return, with intent to evade a tax hereby levied;

(10)

The president, executive officers, managers and directors of any corporation, who shall violate the provisions of section 18-183 of this article; provided that such fine and imprisonment shall not prevent other action against the corporation as otherwise provided in this article for the recovery of the tax, interest and penalties that may be due; and

(11)

Any person who shall violate any other provisions of this article, punishment for which is not otherwise herein provided.

(Ord. No. 8-1992-1, § 9.22, 8-10-92)