(A) It is a violation of this chapter for any person subject to the use tax levied by this chapter to submit any false or fraudulent use tax information to the town, to make any false statement on any document used to calculate taxes due under this chapter, to fail or refuse to make payment of any taxes due, to evade the payment of any taxes due, or to aid or abet another in any attempt to evade the payment of any taxes due under this chapter.
(B) In addition to any other penalty provided in this chapter, any person who violates any provision of this chapter shall be punished as provided in § 1-4-1 of this code.
(Ord. 37(2007) § 1)