Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor and shall be punished by a fine not to exceed $300.00, or by imprisonment not to exceed 90 days, or by both such fine and imprisonment. (Ord. 555 § 6, 1970)