All sums of money paid by the purchaser of tangible personal property or taxable services to the retailer of such property or services as taxes imposed by this article shall be and remain public money, the property of the City, in the hands of such retailer, and he or she shall hold the same in trust for the sole use and benefit of the city until paid to the finance director as provided in this article. Any failure of such retailer to pay such money to the finance director, shall be deemed to be a violation of this code. (Code 1979, § 36-36; Ord. No. 2017-13, § 10, 4-3-2017)