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 $1,000, or both fined and imprisoned. [Ord. 2013-02-006 § 2; Ord. 10388 § 20, 1992; Ord. 8452 § 3, 1976].