Chapter 24 — TAXATION›Article III — Transient Occupancy Tax
Sec. 24-21. - Making false or fraudulent report or claim prohibited.
Alturas Municipal Code · 2026-09 edition · updated 2026-10-01 · Alturas
No person required to make, render, sign or verify any report or claim shall make any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this article to be made.
(Ord. No. 289, § 14.)
Sec. 24-21.1. - Penalties; failure to register, make return, etc.; fraudulent returns.¶
Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and shall be punishable therefor by a fine of not more than five hundred dollars or by imprisonment for a period of not more than six months or by both such fine and imprisonment.
Any operator or other person who fails or refuses to register as required herein 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 tax administrator, or who renders a false or fraudulent return or claim is guilty of a misdemeanor and is punishable as aforesaid. Any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made is guilty of a misdemeanor and is punishable as aforesaid.
(Ord. No. 338, § 1.)
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