(a) Any vendor 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 Director of Finance, who renders a false or fraudulent return or claim, or otherwise violates any provision of this chapter shall be guilty of a misdemeanor in the first degree and fined not more than one thousand dollars ($1,000.00) or imprisoned for a period of not more than six (6) months, or both. Under circumstances contained within the Codified Ordinances, any organization which violates any provision of this chapter shall likewise be guilty of a misdemeanor in the first degree and be fined not more than five thousand dollars ($5,000.00).
(b) 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 in the first degree and is punishable as aforesaid.
(Ord. 2007-21. Passed 3-21-07.)
(Ord. 2007-21. Passed 3-21-07.)
CODIFIED ORDINANCES OF WOODMERE