§ 20-238. Violations; 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 as provided in section 1-11:

(1)

Any person who as a purchaser is obligated to report and pay the tax imposed upon any purchase made by him under division 4 of this article, and who fails, neglects, and refuses to file a return thereof with the treasurer and pay the tax imposed thereon, within the time stated after the sale is made;

(2)

Any dealer who shall fail, neglect, or refuse to collect the tax as provided in division 4 of this article, whether by himself or through his agents or employees;

(3)

Any dealer violating the provisions of Sections 20-220 or 20-221;

(4)

Any dealer who fails to permit an inspection of records by the treasurer as provided in division 7;

(5)

Any wholesale dealer or jobber in this city who fails to keep records, or fails to permit an inspection thereof by the treasurer as provided in section 20-183;

(6)

Any dealer, wholesale dealer or jobber who violates the provisions of section 20-129 or section 20-130;

(7)

Any dealer who violates the provisions of section 20-182;

(8)

Any dealer failing or refusing to furnish any return as provided in division 6, or failing or refusing to furnish a supplemental return or other data required by the treasurer;

(9)

Any dealer required to make, render, sign or verify any return as provided in division 6 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 20-237; provided that the 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 provision of this article, punishment for which is not otherwise herein provided.

(Ord. No. 173, § 9.21, 11-10-78)