(1) Any person violating any of the provisions or failing to comply with any of the mandatory requirements of this chapter is guilty of a misdemeanor. Any person convicted of a misdemeanor under this chapter shall be punished by a fine not to exceed $500.00, or by imprisonment not to exceed 90 days, or both such fine and imprisonment.

(2) Each such taxpayer is guilty of a separate offense for each and every day during any portion of which any violation of these provisions is committed, continued, or permitted by any such taxpayer and is punishable accordingly. (Ord. 203 § 14, 1980)