Any person who fails or refuses to pay the tax as required in this chapter, or who wilfully disobeys any rule or regulation promulgated by the city under this chapter, shall be guilty in accordance with RCW Chapter 9.46 and upon conviction shall be punished as stipulated in RCW Chapter 9.46. Any such penalty shall be in addition to the tax required. Officers, directors and managers of any organization conducting gambling activities shall be jointly and severally liable for the payment of the tax and for the payment of any penalty imposed under this chapter. (Ord. 763 § 3, 1994; Ord. 270 § 6, 1974).