It shall be unlawful and a violation of this division for any purchaser identified
in this division to evade the payment of the excise tax and public service tax provided
for herein or any part thereof, or to fail or neglect to pay such tax within thirty
(30) days after same has become due and payable, unless the seller, as identified
in this division, has elected to assume and pay such tax, or for any such seller to
fail or refuse to pay to the city all amounts of tax payable to the city by the such
seller, or to fail or refuse to keep the accounts and records required in this division
or to set forth any erroneous false information therein with the intent to defraud
the city, or to refuse to permit the city or its duly authorized agent to examine
such accounts and records; and any such purchaser wilfully violating any provision
of this division, or any such seller or any officer, agent or employee of the such
seller wilfully violating any provision of this division, shall be guilty of a violation
of law, and shall, upon conviction, be punished as provided in section 1-6 of this
Code. Where Chapter 97-233, Florida Laws, provides differing penalties, this section
shall not apply to section 15-128 of this Code.
