It is unlawful for any retailer to fail or refuse to make any return required to be made to the State Department of Revenue, or to make any false return, or to fail or refuse to make payment to the State Director of Revenue of any taxes collected or due under the provisions of this chapter, or in any manner to evade the collection of the payment of the tax, or any part thereof, in accordance with this chapter, or for any purchaser or purchasers to fail or refuse to pay such tax or to evade the payment thereof or to aid or abet another in any attempt to evade the payment of tax. Any person violating any provision of this section is guilty of a Class B municipal offense and shall be subject to a fine of not more than five hundred dollars ($500.00) or imprisonment not to exceed six (6) months, or by both such fine and imprisonment. (Ord. 117 §6, 1977)