Every person violating or failing to comply with any provision of this chapter or any lawful rule or regulation adopted by the finance director pursuant thereto, is guilty of a gross misdemeanor and upon conviction thereof shall be punished by a fine not to exceed $5,000 or by imprisonment for a term not to exceed one year or by both such fine and imprisonment.

In addition to any other remedy, no business license shall be issue or renewed, and an existing business license may be revoked, for a business which has failed to pay taxes or penalties required pursuant to this chapter; provided, a business license shall not be withheld if the license is in compliance with an administrative or court order concerning payment of taxes or penalties. (Ord. 2291 § 1, 1999)