A. No operator or other person shall fail or refuse to register as required by this chapter, or to prepare or furnish any report or record required to be made, or shall fail or refuse to furnish other data or information required by the tax administrator, or shall render a false or fraudulent report or claim. No operator or other person who is required to make, render, sign or verify any report, record or claim shall make any false or fraudulent report or claim with the intent to defeat or evade the determination of any amount due in accordance with this chapter.
B. Any operator or other person required to make, render, sign or verify any report or record who makes any fraudulent return, with intent to defeat or evade the determination of an amount required by law is guilty of a misdemeanor, punishable as provided in subsection (C) herein.
C. Any operator or other person who willfully aids or assists in, or procures, counsels or advises in, the preparation or presentation, in connection with any matter arising under this chapter, of a return, affidavit, claim, or document that is fraudulent or false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the operator or person authorized or required to present the return, affidavit, claim or document, is guilty of a misdemeanor, punishable as provided in subsection (C) herein.
D. A violation of section 3.20.160(A) through (C) is a misdemeanor. Each offense shall be punished by imprisonment in the county jail not exceeding six months, or by a fine not exceeding one thousand dollars ($1,000.00), or by both the fine and the imprisonment. (Ord. 189 § 1, 1999)