(a) Whoever violates any provision of this chapter shall be guilty of a minor misdemeanor, and shall be fined not more than one hundred dollars ($100.00).
(b) No owner or 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 Finance Director, or render a false or fraudulent return or claim. Any person required to make, render, sign or verify any report or claim, who makes 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, is guilty of a minor misdemeanor.
(Ord. 05-107. Passed 6-27-05.)
CODIFIED ORDINANCES OF SANDUSKY