§ 62-192. Failure to collect or make reports.
Latest version.
It shall be unlawful for any person to fail or refuse to collect the taxes imposed under this article and to make reports and remittance as required. The town treasurer shall have the power to examine pertinent records for the purpose of administering or enforcing this article.
(Ord. of 9-9-1997, § 10-25)
(Ord. of 9-9-1997, § 10-25)