4.70.030 - VIOLATION - PENALTY
It is unlawful for any person to fail or refuse to make the returns when required or to pay the tax when due. Any person convicted of a violation of any of the terms of this chapter may be imprisoned for 90 days, or fined any sum not to exceed $1,500, or both fined and imprisoned. [Ord. 10388 §21, 1992; Ord. 8301 §3, 1974]