Any person violating, failing,
refusing or neglecting to comply with any provision of this article shall be guilty of a
Class 3 misdemeanor. Conviction of such violation shall not relieve any person from the
payment, collection or remittance of the taxes provided for in this article. Any agreement
by any person to pay the taxes provided for in this article by a series of installment
payments shall not relieve any person of criminal liability for violation of this article
until the full amount of taxes agreed to be paid by such person is received by the
treasurer. Each failure, refusal, neglect or violation, and each day's continuance
thereof, shall constitute a separate offense.