Any seller who fails or refuses to collect the tax imposed by Sections 6.92.010 and 6.92.020 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, is guilty of a misdemeanor. (Ord. 86-25 §6, 1986; Ord. A-870 §5, 1970).