Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter may be punished by a fine of not exceeding five hundred dollars or by imprisonment for a period not exceeding six months, or by both such fine and imprisonment. (Ord. 293-74 § 8, 1974; prior code § 4.64.060.)