No person shall fail or refuse to register as required by this chapter, or to furnish any return required to be made by this chapter, or fail or refuse to furnish a supplemental return or other data required by the Tax Administrator. No person required to make, render, sign or verify any report, return or claim shall make any false or fraudulent report, return or claim with intent to defeat or evade the determination required by this chapter to be made of any amount due. No person shall fail or refuse to pay any sum required by this chapter to be paid.
(`83 Code, § 3.44.130)