(a) Whoever violates any provision of this chapter is guilty of a misdemeanor of the first degree.
(b) No operator or other person shall fail or refuse to register as required herein, or furnish any return required to be made, or fail or refuse to furnish a supplemental return or other data required by the Treasurer, or render a false or fraudulent return or claim. No person required to make, render, sign or verify any report or claim, shall make 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.