It is unlawful for any operator or other person so required to fail or refuse to register
as required herein, to furnish any return required to be made, to furnish a supplemental
return or other date required by the City Recorder or to render a false or fraudulent
return. No person required to make, render, sign or verify any report shall make any
false or fraudulent report, with intent to defeat or evade the determination of any
amount due or required by this division. Violation of this section shall constitute
a violation under this Code punishable by a fine not to exceed $250.00 for each violation.
