177.99 PENALTY.
   (a)    Whoever violates any of the provisions of this chapter shall be fined not more than one thousand dollars ($1,000.00), or imprisoned for a period of not more than six months, or both.
   (b)    Any operator or other person who fails to refuses to register as requested 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 Director of Finance, or who renders a false or fraudulent return or claim is punishable as aforesaid in subsection (a) hereof.
   (c)    Any person required to make, render, sign or verify any report or claim, who makes a false or fraudulent report or claim is punishable as aforesaid in subsection (a) hereof. 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 punishable as aforesaid in subsection (a) hereof.
(Ord. 4507-19. Passed 7-23-19.)