(1) Any person who knowingly fails or refuses to comply with any provisions of this chapter or with any rule or regulation promulgated by the city clerk-treasurer, or supplies false or fraudulent information in required declarations or statements, or aids and abets violation of this chapter, is guilty of a misdemeanor and, upon conviction, shall be punished by a fine not to exceed five hundred dollars.

(2) The failure to accurately remit amounts due and payable within the time prescribed by Section 4.06.040(2) of this chapter is both a criminal and civil violation of this chapter. Any fine imposed under this section shall be in addition to the taxes and penalties required by this chapter.

(3) Any officer, director or manager of any organization conducting any gambling activity taxed by this chapter shall be jointly and severally liable for the payment of any tax, penalty or fine imposed under this chapter. (Ord. 764, § 1, 1981.)