(a) Whoever violates any of the provisions of this chapter shall be guilty of an unclassified misdemeanor and fined not more than five hundred dollars ($500.00).
(Ord. 93-97. Passed 12-2-97.)
(b) Any operator, 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 Treasurer, or who renders a false or fraudulent return or claim, is punishable as aforesaid. 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 punishable as aforesaid.
(Ord. 60-93. Passed 8-17-93.)