§ 8-2.614. Violations.

Any operator or transient who fails or refuses to register as required herein, or fails or refuses to furnish any return required to be made, or fails or refuses to furnish a supplemental return or other data required by the Tax Administrator, or renders a false or fraudulent return or claim or makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this article shall be subject to one or both of the civil penalties provided in Section 8-2.608, as deemed appropriate by the Tax Administrator.

(Added by Ord. 674-C.S., amended by Ord. 3079-C.S., § 1, effective 3-19-98)