193.99 PENALTY.

   (a)    Whoever violates any provision of this chapter shall be guilty of a misdemeanor of the second degree, punishable therefor by a fine of not more than seven hundred fifty dollars ($750.00) or by imprisonment for a period of not more than ninety days, or by both such fine and imprisonment for each offense.

   (b)   Any operator or other person who fails or refuses to register as required herein or to furnish any return required to be made, who fails or refuses to furnish a supplemental return or other data required by the Commissioner of Taxation, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor of the second degree and is punishable therefor by a fine of not more than seven hundred fifty dollars ($750.00) or by imprisonment for a period of not more than ninety days, or by both such fine and imprisonment for each offense.

   (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 second degree and is punishable therefor by a fine of not more than seven hundred fifty dollars ($750.00) or by imprisonment for a period of not more than ninety days, or by both such fine and imprisonment for each offense. (Ord. 84-12-108. Passed 12-27-84.)