§ 53-70. Violations; evasion of collection or payment of tax.

(a)

It shall be a violation of this article for any retailer or vendor to refuse to make any return required to be made by this article, or to make any false or fraudulent return, or by any false statement in any return, or to fail or refuse to make payment to the manager of any taxes collected or due the city, or in any manner to evade the collection and payment of the tax, or any part thereof, imposed by this article, or for any person or purchaser to fail or refuse to pay such tax or evade the payment thereof, or to aid or abet another in any attempt to evade the payment of the tax levied by this article. Any corporation making a false return or a return containing a false statement shall be guilty of a violation of this article, and such violation shall be applicable to officers, agents or members thereof who are responsible for the violation.

(b)

Any person who shall violate any of the provisions of this article so stated to be a violation thereof shall be guilty of a violation of this article. The violation of this article by any person shall be unlawful and subject to the penalties imposed by section 1-13. Each and every twenty-four (24) hours continuous of any violation shall constitute a distinct and separate violation for penalty purposes.

(Ord. No. 666-81, § 1, 12-14-81)