It shall be a misdemeanor punishable in accordance with ACC 1.24.010 for any person, firm or corporation subject to this chapter to fail or refuse to apply for a business license or to make the tax returns or to pay the tax when due, or to make any false statement or representation in or in connection with any such application for a business license or such tax return or otherwise violate or refuse or fail to comply with this chapter. (Ord. 6790 § 3 (Exh. C), 2020; Ord. 5683 § 15, 2002; Ord. 5673 § 3, 2002; 1957 code § 5.42.090. Formerly 5.88.100.)