A. No person may wilfully make any false or misleading statement to the recorder for the purpose of determining the amount of any occupational tax herein provided to be paid by any such person, or to fail or refuse to comply with any of the provisions of this chapter to be complied with or observed by such person, or to fail or refuse to pay before the same shall be delinquent any occupational tax or penalty hereby required to be paid by any such person.

B. In the event any person hereby required to pay an occupational tax shall fail or neglect to obtain the same before it shall become delinquent, the recorder shall collect upon the payment therefor and in addition thereto a penalty of five percent of the tax therefor for each calendar month or fraction thereof the same shall be delinquent.

C. Nothing herein contained shall be taken or construed as vesting any right in any tax payer as a contract obligation on the part of the city as to the amount of the tax hereunder. Other or additional taxes or fees and the tax herein provided for may be increased or decreased and additional or other taxes provided for and levied in any and all instances at any time by the city, and any business may be reclassified or subclassified at any time and other or additional taxes levied upon any thereof or parts thereto. (Prior code § 8.025)