(a) 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 Director of Finance, who renders a false or fraudulent return or claim, or otherwise violates any provision of this chapter shall be guilty of a misdemeanor in the first degree and fined not more than one thousand dollars ($1,000.00) or imprisoned for a period of not more than six months, or both. Under circumstances contained within the Codified Ordinances, any organization which violates any provision of this chapter shall likewise be guilty of a misdemeanor in the first degree and be fined not more than five thousand dollars ($5,000.00).
(b) 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 in the first degree and is punishable as aforesaid.
(Ord. 114-2006. Passed 11-13-06.)