(A) Any person violating any of the provisions of this article shall be guilty of a misdemeanor and shall be punishable therefor by a fine of no more than $500 or by imprisonment in the County Jail for a period of not more than six months or by both the fine and imprisonment.
(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 Director of Finance, 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 any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this article to be made, is guilty of a misdemeanor and is punishable as aforesaid.
(Ord. 1014, passed 9-6-2011)