§ 40-247.1. Penalty for failure to file return or making false return.

Any lessor subject to the provisions of this article willfully failing or refusing to file a return herein required to be made, or willfully failing or refusing to file a supplemental return or other data required by the commissioner of the revenue, or who makes a false or fraudulent return with intent to evade the tax hereby levied, or who makes a false or fraudulent claim for a refund, or who willfully violates any other provision of this article, punishment for which is not otherwise herein provided, shall be guilty of a Class 1 misdemeanor.

(Ord. No. 6441-07, § 1, eff. 1-1-08)

(Ord. No. 6441-07, § 1, eff. 1-1-08)