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 Collector, or who renders a
false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable
as otherwise provided in this code. 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 otherwise provided in this
code.
(Prior code § 6012; Ord. 1786, 08/25/66)
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