§ 82-30. Violations.

Latest version.

It is unlawful for any person or any officer or agent of such person who is required to file a report or pay any tax as required by this article to:
(1)

Fail, neglect or refuse to file any such report with the collector at the time and in the form required;

(2)

Make any false statement in any such report; or

(3)

Fail, neglect or refuse to timely pay the tax imposed in this article.

(Code 1976, § 15-55)

                    
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