A. Except for failure of an operator to pay to the Tax Administrator taxes collected under this Chapter which is punishable as a felony pursuant to Penal Code Section 424, every violation of this Chapter is a misdemeanor and, upon conviction, punishable in accordance with Sections 1.20.010 through 1.20.090 of this Code.
B. If such offense is not otherwise punishable as mentioned in Subsection A. above, any person willfully failing to comply with, or knowingly violating, any of the provisions of this Chapter shall be guilty of a misdemeanor.
C. Any operator or other person who willfully fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Tax Administrator, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor. Any person required to make, render, sign or verify any report or claim who willfully makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this Chapter to be made, is guilty of a misdemeanor.
[Ord. No. 461, Section 3, 5/9/07.]