5236

Any person bound under this title to file a tax return, to keep evidence or furnish information, data and other matters for appraisal, computation or collection of any personal property tax under the law, who willfully fails to file said tax return, to keep said evidence or furnish said information, data or other matters imposed by this title within the term or terms fixed by law or regulations, shall, in addition to all the penalties provided by law, incur a misdemeanor, and upon conviction shall be sanctioned with a fine of five hundred dollars ($500), or punished by imprisonment for six (6) months, or both penalties, at the discretion of the court.\nHistory —Aug. 30, 1991, No. 83, § 6.36.