No vendor or other person shall fail or refuse to register as required herein, or to furnish any return required to be made, or shall fail or refuse to furnish a supplemental return or other data required by the Finance Director, 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.
(Ord. 1995-146. Passed 10-2-95.)