§ 150-726. Failure to remit tax a misdemeanor.

(a)

It shall be unlawful for any person to commit the crime of failure to remit sales or use tax as hereinafter defined. Failure to remit sales or use tax is the intentional failure on the part of any person to file any sales tax returns or any use tax returns when due, or to fail to remit to the city sales or use taxes collected from purchasers or consumers or otherwise due the city when due under the provisions of this article.

(b)

For the purposes of this section, the word person means any individual, partnership, corporation, joint stock association and includes any trustee, receiver, assignee or personal representative thereof and any officer or director having direct control or supervision of the collection or remittance of sales or use taxes or charged with the responsibility of filing returns for and remitting sales or use taxes to the city.

(c)

Any person who violates the provisions of this section shall, upon conviction thereof or plea of guilty, be punished by a fine of not more than $300.00 or by imprisonment of not more than five months or both.

(Code 1956, § 56-89.1)