Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor
and shall be punishable therefore as provided in Section 1.04.010 of Title 1 of this code. Each such person is guilty of a separate offense for every day during
any portion of which any violation of any of the provisions of this chapter or of
any such regulation is committed, continued, or permitted by such person, and shall
be punished for each separate offense as provided by Chapter 1.04 of Title 1 of this code. Any operator 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 tax administrator, or who renders
a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable
as aforesaid. Any person required to make, render, sign, or verify any report or claim
who makes any 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 and is punishable as aforesaid.
(Ord. No. 3232, § 1, 10-16-12)
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