It shall be a misdemeanor punishable in accordance with ACC 1.24.010 for any seller to willfully fail or refuse to collect the tax as required by this chapter, and it shall be a misdemeanor punishable in accordance with ACC 1.24.010 for any buyer to refuse to pay any tax due under this chapter. (Ord. 5683 § 10, 2002; Ord. 4443 § 2, 1990.)