Gas cap wont come off

Also tap around it on the face of the cap with a small hammer

As Glenn said but I'd take a wood block and and hammer around the cap to make sure the palls are past the relief. Hit it pretty good to be sure it's straight on then try the key to remove it. You should be able to feel the palls moving with a little resistance when you turn the key. If you try all the non destructive methods first with no luck then it's time to gut that sucker. Good luck.