Every person is guilty of a misdemeanor who:
   (A)   Fails or refuses to register as required by this subchapter;
   (B)   Fails or refuses to furnish any return required to be made, or fails or refuses to furnish a supplemental return or other data required by the Tax Collector;
   (C)   Renders a false or fraudulent return;
   (D)   If required by this subchapter to make, render, sign or verify any report or claim, makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due;
   (E)   Collects the tax due pursuant to this subchapter from any transient and fails to pay the same to the city;
   (F)   Violates in any way any other provisions of this subchapter.
('81 Code, § 3.20.320) Penalty, see Ch. 13