(A) Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor, and shall be punishable therefor by a fine of not more than $500, or by imprisonment for a period of not more than 6 months, or both. If the person violating any provision of this chapter is an organization of any type, the penalty is a fine of not more than $3,000.
(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 Fiscal Officer, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as aforesaid. 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, and is punishable as aforesaid.
(Ord. 10, 2017, passed 11-8-2017)