§ 309-99. Penalties.

No person shall conduct any form of amusement at any permanent or temporary place of amusement or any itinerant form of amusement without having a license therefor, as provided in this chapter.

No person charged by any section of this chapter with the duty of collecting or paying the taxes imposed by this chapter shall wilfully fail or refuse to charge and collect or to pay such taxes, or to make return to the treasurer as required by this chapter, or to permit the treasurer, or a duly authorized agent, to examine the books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep for three years or such lesser or greater time as may be permitted or required by the treasurer such records, ticket stubs and other documents pertaining to the sale or other disposition of admissions, as may be required by the treasurer.

No holder of a license issued under the provisions of this chapter shall display such license, at the place for which such license was issued, during a period of suspension or after revocation of the same by the treasurer, and during a period of ticket sale and conduct of amusement.

Whoever violates any provision of this section shall be guilty of a minor misdemeanor. Upon conviction for a second or other subsequent offense an offender shall, if a corporation, be fined not more than $500, or if an individual, or a member of a partnership, firm, or association, be fined not more than $100 or imprisoned not more than 60 days or both.

(C.O. 309-16; a. Ord. No. 414-1970, eff. Dec. 23, 1970; renumbered to C.M.C. 309-99, eff. Jan. 1, 1972; a. Ord. No. 337-1979, eff. Aug. 1, 1979)