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 tax administrator, or who renders a false or fraudulent return or claim, or who fails or refuses to pay any tax, penalty or interest which is due and owing is guilty of a misdemeanor, and is punishable by a fine not exceeding one thousand dollars or by not more than six months imprisonment in the county jail or by both such fine and imprisonment. Each such person shall be guilty of a separate offense for each and every day during any portion of which any provision of this chapter is committed, continued or permitted by such person and shall be punishable accordingly. Any person required to make, render, sign or verify and report or claim who makes any 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 and is punishable as aforesaid.
(Ord. 788 § 11 (part), 1999)