A. It is a violation of this chapter to:
1. Keep false or fraudulent records of the acquisition or processing of fisheries resources subject to the tax imposed by this chapter.
2. Provide fraudulent or knowingly provide false information on a license application, tax return, or other form or report required by this chapter or by any regulation adopted under this chapter.
3. Fail to preserve books or records as required by this chapter.
4. Fail to timely file a tax return as required by this chapter.
5. Process fisheries resources in the city without having a current license as required by this chapter.
6. Knowingly assist or cooperate with another in keeping false records or in making or filing a false or fraudulent return, license application, or other form required by this chapter or by regulations adopted under this chapter.
7. Refuse to allow the examination of books and records as required by this chapter.
8. Knowingly obstruct an investigation conducted under this chapter.
9. Violate any other provision of this chapter or any regulation adopted to implement this chapter.
B. A person who violates a provision of this chapter commits a violation and, upon conviction, is punishable by a fine of up to $500 in addition to any civil penalties that may be assessed.
(Ord. 2002-09, 2002)