Any retailer 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 City Treasurer, or who renders a false or fraudulent return or claim, and any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this Subchapter to be made, is guilty of a misdemeanor and shall be punishable by a fine of not more than Five Hundred Dollars ($500.00) or by imprisonment in the County Jail for a period of not more than six (6) months, or by both such fine and imprisonment.
('65 Code, § 33A-12) (Ord. No. CS-520 § 13)