Any retailer or other person who fails or refuses 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 Commission or who renders a false or fraudulent return or any person who violates any provision of this Chapter is guilty of a misdemeanor. (1973 Code §4.76.070)
Any person deemed guilty of a misdemeanor under the provisions of this Chapter shall, unless otherwise specified herein, upon conviction thereof, be fined in the sum of not more than five hundred dollars ($500.00) or be imprisoned in the County jail for a term not to exceed six (6) months or punished by both fine and imprisonment. (1973 Code §4.80.010)
In the determination of any case arising under this Chapter, the rule of res judicata is applicable only if the liability involved is for the same quarterly period as was involved in another case previously determined. (1973 Code §4.76.080)
The remedies of the County provided for in this Chapter are cumulative, and no action taken by the Tax Commission, the Attorney General or the District Attorney constitutes an election by the County to pursue any remedy to the exclusion of any other remedy for which provision is made in this Chapter. (1973 Code §4.76.090)