3.12A.060 Violation—Penalties.

Any seller who fails or refuses to collect the tax as required under the terms of this chapter with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either directly or indirectly, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor. (Sec. 1 of Ord. 2022-10-01)