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107.18 <br />other pertinent matters related to the proceeds of and distribution <br />of receipts from -said -game; and the permittee shall at all reasonable <br />times permit access by the Council and police officers to all such <br />books and records which shall be kept by the officers of the permittee <br />for a period of at least one year. In the event of an audit the <br />permittee shall pay the reasonable expenses of such audit based on <br />the minimum per diem rates charged by a public accountant or certified <br />public accountant. <br />184718 107.19 Penalty. Any person, firm, corporation, or <br />association guilty of any misrepresentation in an application for a <br />ubingeu permit or otherwise violating or causing to be violated any <br />provision of this chapter shall be guilty of a misdemeanor. (23, 188) <br />