A. Whoever makes any false or untrue statement on any return required by this article, or whoever refuses inspection of the books, records or accounts in his or her custody and control setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by this article or whoever fails to collect or withhold or, having collected and withheld, fails to pay the tax due, shall, upon conviction thereof, be sentenced to pay a fine or penalty to the Township
of not more than $600 and costs of prosecution for each offense. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by this article and shall include self-employed individuals.
B. Any employee or individual who submits false statements regarding eligibility for exemption or submits a false exemption certificate shall be guilty of a violation of this article, and, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 and costs of prosecution for each offense.