§ 4.12.120. Violations—Infraction.

Latest version.

Any person violating any provision of this Chapter shall be guilty of an infraction.

Any distributor who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails to furnish or refuses to furnish other data required by the Tax Administrator, or who renders a false or fraudulent return or claim, is guilty of an infraction. 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 is guilty of an infraction.

(Prior code § 5-22.22)

                    
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