Any consumer of electricity or natural gas failing, refusing or neglecting to pay
the tax imposed and levied under this division and any officer, agent or employee
of any service provider violating this division shall be guilty of a class 3 misdemeanor
for taxes of $1,000.00 or less, and a class 1 misdemeanor for taxes greater than $1,000.00,
as provided in Code of Virginia, § 58.1-3916.1. Each such failure, refusal, neglect
or violation shall constitute a separate offense. Such conviction shall not relieve
any person from the payment, collection and remittance of the tax as provided in this
division.
(Ord. of 10-10-2000(2), § D)
