Any person violating, failing, refusing or neglecting to comply with any provision
of this article shall, in addition to being subject to all the other penalties provided
for in this article for a violation, be guilty of a class 1 misdemeanor. Conviction
of such violation shall not relieve any person from the payment, collection or remittance
of the taxes provided for in this article. Each failure, refusal, neglect or violation,
and each day's continuance thereof, shall constitute a separate offense.
(Code 1988, § 13-285)