(A) Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor of the second degree punishable therefor by a fine of not more than $750 or by imprisonment for a period of not more than 90 days or by both fine and imprisonment for each offense.
(B) Any operator or other person who fails or refuses to register as required herein, 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 commissioner, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor of the second degree, and is punishable therefor by a fine of not more than $750 or by imprisonment for a period of not more than 90 days or by both fine and imprisonment for each offense.
(C) 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 misdemeanor of the second degree and is punishable there for by a fine of not more than $750 or by imprisonment for a period of not more than 90 days or by both fine and imprisonment for each offense.