A.    Any person violating any provisions of this chapter is guilty of a misdemeanor and shall be punishable therefor by a fine of not more than five hundred dollars, or by imprisonment in the county jail for a period not more than six months, or by both such fine and imprisonment.

    B.    Any operator or other person who fails or refuses to register as required in this chapter, 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 provided in subsection A of this section.

    C.    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 provided in subsection A of this section.

    D.    The city attorney shall commence misdemeanor proceedings against any person violating any of the provisions of this chapter within sixty days of the discovery of any such violation. (Prior code § 8-71)