The following provisions shall apply to all taxes set forth in this title:
A. Record Keeping. Each taxpayer shall keep records reflecting the amount of said gross operating revenues for three years after the due date of the tax, and such records shall be open at all reasonable times to the inspection of the town clerk or designee for verification of said tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns.
B. Failure to Pay Tax. If any person, firm or corporation subject to this chapter fails to pay any tax required by this section within 30 days after the due date thereof, there shall be added to such tax a penalty of 10 percent of the amount of such tax, and any unpaid tax due under this chapter shall constitute debt to the town and may be collected by a court proceeding, which remedy shall be in addition to all other remedies. Any person or corporation subject to this chapter who shall fail or refuse to apply for a business license or make said tax returns or to pay said tax when due, or who shall make such false statement or representation in or in connection with any such application for an occupation license or such return, or otherwise violate or refuse or fail to comply with this chapter, shall be guilty of a misdemeanor.
C. Refund of Overpayment. The town shall grant a refund or credit of any tax paid in excess of the tax rightfully due. Such relief shall only be provided for a period of one year prior to the date the town is made aware of an overpayment.