(A) Except for the failure of an operator to pay to the Tax Administrator taxes due pursuant to this article, which failure to pay shall be punishable as a felony, pursuant to Cal. Penal Code § 424, every violation of this article shall be a misdemeanor and punishable by a fine not exceeding $500, or by 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 set forth in division (A) of this section, any person wilfully failing to comply with, or knowingly violating any of the provisions of this article shall be guilty of a misdemeanor, punishable as provided in division (A) of this section.
(C) Any operator or other person who wilfully fails or refuses to register as required by this article, 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, shall be 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 article to be made shall be guilty of a misdemeanor, punishable as provided in division (A) of this section.
(1966 Code, § 17A-25) (Ord. 499, § 25)