Failure to Pay / Code Violations

Any purchaser failing, refusing or neglecting to pay the tax imposed and any seller, officer, agent or employee of any seller violating any provision of the Code governing this tax, shall be guilty of a Class 1 misdemeanor.

Until the consumer pays the tax to the service provider, the tax shall constitute a debt to the locality. If any consumer receives and pays for service, but refuses to pay the tax on the bill that is imposed by the locality, the service provider shall notify the locality of the name and address of such consumer.