Skip to code content (skip section selection)
(a) Whoever violates any provision of this chapter by failing to file a return, pay the tax thereunder, or appear pursuant to an order of the Finance Director issued under Section 191.14 , may be charged with a misdemeanor of the first degree.
(b) Any vendor or other person who 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 Finance Director, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor of the first degree, and is punishable as aforesaid.
(c) Any person required to make, render, sign, or verify any report or claim who makes a 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 of the first degree and is punishable as aforesaid. (Ord. 2018-096. Passed 8-23-18.)