§ 24-95. Fraudulent returns, reports.

Any operator or other person who fails to register as required in this article, 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 finance department, or who renders a false or fraudulent return, is guilty of and punishable for a misdemeanor. Any person required to make, render, sign or verify any report who makes any false or fraudulent report, with intent to defeat or evade the determination of an amount due required by this article to be made, is guilty of and punishable for a misdemeanor.

(Code 1976, § 3-2015)