The willful failure or refusal of any operator to make reports and remittances therein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this subchapter shall be an offense, subject to a fine as set forth in § 34.999.
(Prior Code, § 7-607) (Ord. 06-03, passed 12-12-2005, effective 2-15-2006)