A. Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and shall be punishable pursuant to Chapter 1.16.
B. Any operator or other person who fails or refuses to register as required in this chapter, 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, is guilty of a misdemeanor, and is punishable pursuant to Chapter 1.16.
C. 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 chapter to be made is guilty of a misdemeanor and is punishable pursuant to Chapter 1.16.
(Ord. 68-8-627 § 1 (part): prior code § 3.10.14)