Section 5.68.200 Violations.

It shall be unlawful for any operator or other person required to do so to fail or refuse to register as required herein, or to furnish any return required to be made, or to furnish a supplemental return or other data required by the Tax Collector, or to render a false or fraudulent return or claim. It shall also be unlawful for any person required to make, render, sign or verify any report or return to make any false or fraudulent report or return with intent to defeat or evade the determination of any amount due required by this Chapter to be made. (Prior code § 5-18-20)