§ 82-68. Failure to register or file return; false or fraudulent returns or 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 clerk, or who renders a false or fraudulent return, shall be deemed guilty of an offense. 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 shall be deemed guilty of an offense, punishable as provided in section 1-6.

(Code 1982, § 3-5-15(b))