§ 11-3-10. OFFENSE; PENALTIES.
(A)
A person who is required to collect the tax imposed by this chapter commits an offense if the person:
(1)
fails to keep records required by this chapter;
(2)
fails to report when required by this chapter;
(3)
or fails to pay the tax when due under this chapter.
(B)
An offense under this chapter is a Class C misdemeanor, punishable as provided in Section 1-1-99 ( Offenses; General Penalty ).
Source: 1992 Code Section 5-10-10; Ord. 031204-10; Ord. 031211-11.