185.99  PENALTY.
   (a)   Whoever violates any provision of this chapter is guilty of a misdemeanor of the first degree.
   (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 guilty of a misdemeanor of the first degree. 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.
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