No operator or other person shall fail or refuse to register as required herein, or to furnish any return required to be made, or to furnish a supplemental return or other data required by the 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 the intent to defeat or evade the determination of any amount due and required by this chapter.
(Ord. 34-86, passed 12-1-1986)