Violations of article

It shall be unlawful and a violation of this article for any purchaser to evade the payment of the public service tax provided for in this article, or any part thereof, or to fail or neglect to pay such public service tax within the 30 days after the same has become due and payable; or for any seller to fail or refuse to pay to the city all amounts of public service tax payable to the city by the seller, or to fail or refuse to file the monthly sworn statement or to set forth any erroneous or false information therein with intent to defraud the city, or to refuse to permit the director of finance or his/her duly authorized agent to examine the accounts and records to be kept as required by section 56-31.

(Ord. No. 10263, § 1, 4-30-87; Code 1980, § 55-19; Ord. No. 13676, § 2, 4-27-17)