(A) Except for failure of an operator to pay to the Tax Administrator taxes collected under this chapter which is punishable as a felony pursuant to Cal. Penal Code § 424, every violation of this chapter is a misdemeanor and punishable by a fine not exceeding $500 or imprisonment in the county jail for not more than six months or by both the fine and imprisonment.
(B) If the offense is not otherwise punishable as mentioned in division (A) above, any person willfully failing to comply with, or knowingly violating, any of the provisions of this chapter shall be guilty of a misdemeanor.
(C) Any operator or other person who willfully 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 is guilty of a misdemeanor. Any person required to make, render, sign or verify any report or claim who willfully 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.
(Ord. 2008-02, passed 10-1-2008)