§ 9279. Violations
(a) Failure to file; failure to collect; failure to remit. An operator who knowingly fails to file a return, fails to collect a tax, or fails
to remit a tax required under this chapter shall be imprisoned not more than one year
or fined not more than $1,000.00, or both.
(b) Failure to file; failure to collect; failure to remit in excess of $500.00. An operator who with intent to evade a tax liability fails to file a return, fails
to collect a tax, or fails to remit a tax required under this chapter shall, if the
amount collected or required to be collected is more than $500.00, be imprisoned not
more than three years or fined not more than $10,000.00, or both.
(c) False or fraudulent return. An operator who knowingly makes, signs, verifies, or files with the Commissioner a
false or fraudulent return shall be imprisoned not more than one year or fined not
more than $1,000.00, or both. An operator who with intent to evade a tax liability
makes, signs, verifies, or files with the Commissioner a false or fraudulent return
shall, if the amount of tax evaded is more than $500.00, be imprisoned not more than
three years or fined not more than $10,000.00, or both.
(d) Violation of this chapter. Any operator who knowingly violates the provisions of this chapter or rules adopted
by the Commissioner under this chapter relative to the tax on meals, alcoholic beverages,
and rooms shall be guilty of a misdemeanor and upon conviction for a first offense
shall be sentenced to pay a fine of not more than $250.00 or to be imprisoned for
not more than 60 days, or both, the fine and imprisonment in the discretion of the
court; and for a second or subsequent offense shall be sentenced to pay a fine of
not less than $250.00 or more than $500.00 or be imprisoned for not more than six
months, or both, the fine and imprisonment in the discretion of the court.
(e) Separate offense for each week of operating without valid registration license. For the purpose of this section, every operator required to obtain a license under
section 9271 of this title who is engaged in any business for which registration is required under section 9271 of this title without being the holder of a currently valid registration license shall commit a
separate offense for each calendar week or part of the week during which the operator
shall be so engaged. (Added 1959, No. 217, § 18; amended 1963, No. 227, § 5; 1987, No. 48, § 10; 1991, No. 186 (Adj. Sess.), § 23, eff. May 7, 1992; 2021, No. 105 (Adj. Sess.), § 584, eff. July 1, 2022.)