Avenal Municipal Code Ch. 6 Transient Occupancy Taxes (CA)

Sections:

3-6.01 Title.
3-6.02 Definitions.
3-6.03 Imposed—Rate.
3-6.04 Enforcement.
3-6.05 Exemptions.
3-6.06 Duties of operators.
3-6.07 Registration.
3-6.08 Penalties and interest.
3-6.09 Due dates—Returns—Payments.
3-6.10 Deficiency determinations.
3-6.11 Redeterminations.
3-6.12 Collection security.
3-6.13 Refunds.
3-6.14 Administration.
3-6.15 Appeals.
3-6.16 Transient Occupancy Tax Review Committee—Created—Powers and duties.
3-6.17 Violations. 3-6.01 Title. This chapter shall be known and may be cited as the "Uniform Transient Occupancy Tax Law of the City of Avenal."

Title 3 FINANCE Avenal, California, Code of Ordinances Page 20 3-6.02 Definitions. For the purposes of this chapter unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows: (a) "Hotel" shall mean any structure, or any portion of any structure, which is occupied, or intended or designed for occupancy, by transients for dwelling, lodging, or sleeping purposes and shall include any hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure, or portion thereof. (b) "Occupancy" shall mean the use or possession, or the right to the use or possession, of any room, or portion thereof, in any hotel for dwelling, lodging, or sleeping purposes. (c) "Operator" shall mean the person who is the proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both. (d) "Person" shall mean any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit. (e) "Rent" shall mean the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor, or otherwise, including all receipts, cash, credits, property, and services of any kind or nature, without any deduction therefrom whatsoever. (f) "Tax Administrator" shall mean the City Clerk. (g) "Transient" shall mean any person who exercises occupancy or is entitled to occupancy in a hotel by reason of a lease, concession, permit, right of access, license, or other agreement for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty (30) days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the provisions of this chapter may be considered. (h) "Transient Occupancy Tax Review Committee" shall mean the Council. 3-6.03 Imposed—Rate. For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of six (6) percent of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the City, which debt shall be extinguished only by payment to the operator of the hotel or to the City. The transient shall pay the tax to the operator at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator.

Title 3 FINANCE Avenal, California, Code of Ordinances Page 21 3-6.04 Enforcement. The Tax Administrator shall enforce the provisions of this chapter and shall have the power to adopt rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in such enforcement. He shall provide schedules for the payment of the tax, and such schedules shall eliminate fractions of one cent ($0.01). 3-6.05 Exemptions. No tax shall be imposed upon: (a) Any person as to whom or any occupancy as to which it is beyond the power of the City to impose the tax provided for in this chapter; (b) Any officer or employee of a foreign government, which officer or employee is exempt by reason of express provisions of Federal laws or international treaties; (c) Any occupant for more than thirty (30) successive calendar days; (d) Any occupant whose rent is of a value less than two dollars ($2.00) per day; (e) Any person who rents a private home, vacation cabin, or like facility from an owner who is not regularly engaged in the business of renting such facilities but does so only occasionally and incidentally to his own use thereof; and (f) Any occupant whose rent is paid for a hospital room or to a medical clinic, convalescent home, or home for aged people. No exemption shall be granted pursuant to the provisions of subsections (a) or (b) of this section, except upon a claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator. 3-6.06 Duties of operators. Each operator shall collect the tax imposed by the provisions of this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax, or any part thereof, will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner provided in this chapter. Every operator maintaining a place of business or renting rooms in the City, the occupancy of which is not exempted under the provisions of this chapter, shall collect the tax from the occupant. The tax required to be collected by the operator shall constitute a debt owed by the operator to the City. In all cases of transactions upon credit or deferred payment, the payment of the tax to the operator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof. 3-6.07 Registration. (a) Required. Every person engaging or about to engage in business as an operator of a hotel in the City shall register with the Tax Administrator on a form provided by the Tax Administrator. Persons engaged in such business shall so register not later than fifteen (15) days after commencing business, but such registration after commencing business shall not relieve any person from the obligation of the payment or the collection of the tax on and after the date of commencing business. (b) Form. Such registration shall set forth the following information:

Title 3 FINANCE Avenal, California, Code of Ordinances Page 22 (1) The name under which such person transacts or intends to transact business. (2) The location of his place or places of business; and (3) Such other information to facilitate the collection of the tax as the Tax Administrator mayrequire. The registration shall be signed by the owner if a natural person; in case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some other person specifically authorized by the corporation to sign the registration. (c) Certificates. The Tax Administrator shall, within ten (10) days after such registration, issue, without charge, a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate thereof for each additional place of business of such registrant. Such certificate shall, among other things, set forth the following information: (1) The name of the operator; (2) The address of the hotel; (3) The date upon which the certificate was issued; and (4) A statement as follows: "This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Law of the City by registering with the Tax Administrator for the purpose of collecting from transients the transient occupancy tax and remitting such tax to the Tax Administrator. This certificate shall not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all local applicable laws, including, but not limited to, those requiring a permit from any board, commission, department, or office of this City. This certificate shall not constitute a permit." Such certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the Tax Administrator upon the cessation of business at the location named or upon its sale or transfer. Each certificate and duplicate shall state the place of business to which such certificate is applicable and shall be prominently displayed therein so as to be seen and come to the notice readily of all occupants and persons seeking occupancy. 3-6.08 Penalties and interest. (a) Original delinquencies. Any operator who shall fail to remit any tax imposed by the provisions of this chapter within the time required shall pay a penalty of ten (10) percent of the tax in addition to the amount of the tax. (b) Continued delinquencies. Any operator who shall fail to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty in the amount of ten (10) percent of the tax in addition to the amount of the tax and the ten (10) percent penalty first imposed. (c) Fraud. If the Tax Administrator determines that the non payment of any remittance due pursuant to the provisions of this chapter is due to fraud or intent to evade the provisions of this chapter, a penalty of twenty-five (25) percent of the amount of the tax shall be added thereto in addition to the penalties set forth in subsections (a) and (b) of this section. (d) Interest. In addition to the penalties imposed any operator who shall fail to remit any tax imposed by the provisions of this chapter shall pay interest at the rate of one percent per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. (e) Penalties and interest merged with tax. Every penalty imposed, and such interest as accrues, pursuant to the provisions of this section shall become a part of the tax required to be paid by the provisions of this chapter.

Title 3 FINANCE Avenal, California, Code of Ordinances Page 23 3-6.09 Due dates—Returns—Payments. (a) Due dates. The tax imposed by the provisions of this chapter shall become due and payable from the occupant at the time of occupancy. All amounts of such taxes collectible or collected by any operator shall be due and payable to the Tax Administrator quarterly on the first day of the months of April, July, October, and January next succeeding each respective quarterly period and shall be delinquent after the last day of such months. (b) Returns: Filing. On or before the last day of the month following each quarterly period of three (3) months, a return for the preceding quarterly period shall be filed with the Tax Administrator. The return shall be filed, in such form as the Tax Administrator may prescribe, by every operator and every person liable to the payment of the tax during such quarterly period who has not paid such tax and who has not made a return in regard to the related occupancy which is the subject of tax. (c) Returns: Form. The returns shall show the amount of tax collected or otherwise due for the related period and such other information as is required by the Tax Administrator. The Tax Administrator may require the returns to show the total rentals upon which the tax was collected or otherwise due, the gross receipts of a registered returnee for such period, and an explanation in detail of any discrepancy between such amounts. (d) Returns: Delivery. The person required to file the return shall deliver the return, together with the remittance of the amount of the tax due, to the Tax Administrator at his office. (e) Extensions of time. For good cause the Tax Administrator may extend for not to exceed one month the time for making any return of payment of the tax. No further extension shall be granted, except by the Transient Occupancy Tax Review Committee. Any person to whom an extension is granted, who makes a return and pays the tax within the period of such extension, shall pay, in addition to the tax, interest on the amount thereof at the rate of one percent per month, or fraction thereof, on the unpaid balance for the period of such extension to the time of the return and payment, which interest shall become a part of the tax. (f) Other than quarterly periods. The Tax Administrator, if he deems it necessary in order to insure payment or facilitate collection by the City of the amount of taxes in any individual case, may require the returns and the payment of the amount of the taxes for other than quarterly periods. 3-6.10 Deficiency determinations. (a) If the Tax Administrator is not satisfied with the returns of the tax or the amount of the tax required to be paid to the City by any person, the Tax Administrator may compute and determine the amount required to be paid upon the basis of the facts contained in the returns or upon the basis of any information within the possession of the Tax Administrator or that may come into his possession. One or more deficiency determinations may be made of the amount due for one or more than one period. (b) In making a determination the Tax Administrator may off set overpayments, if any, which may have been previously made for a period or periods, together with interest on the overpayments, against any underpayment for a subsequent period or periods, or against penalties and interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Section 3-6.08 of this chapter. (c) The Tax Administrator shall give to the operator or occupant written notice of his determination. The notice may be served personally or by mail; if by mail, the notice shall be enclosed in a sealed envelope, postage prepaid, and be addressed to the operator at his address as it appears in the records of the Tax Administrator. In cases of service by mail or any notice required by the provisions of this chapter, the service shall be complete at the time of deposit in the United States Post Office. (d) Except in the case of fraud, intent to evade the provisions of this chapter or authorized rules and regulations, or failure to make a timely return, every deficiency determination shall be made and notice thereof mailed within three (3) years after the last day of the month following the close of the

Title 3 FINANCE Avenal, California, Code of Ordinances Page 24 quarterly period for which the amount is proposed to be determined, or within three (3) years after the return is filed, whichever period expires the later. (e) If any operator shall fail or refuse to collect such tax or to make, within the time provided in this chapter, any report and remittance of such tax, or any portion thereof, required by the provisions of this chapter, or makes a fraudulent return or otherwise wilfully attempts to evade the provisions of this chapter, the Tax Administrator shall proceed in such manner as he may deem best to obtain the facts and information on which to base his estimate of the tax due. As soon as the Tax Administrator shall procure such facts and information as he is able to obtain upon which to base the assessment of any such tax imposed by the provisions of this chapter and payable by any operator who has failed or refused to collect the tax and to make such report and remittance, the Tax Administrator shall proceed to determine and assess against such operator the tax, interest, and penalties provided for by this chapter. In the event such determination is made, the Tax Administrator shall give notice of the amount so assessed. Such determination and notice shall be made and mailed within three (3) years after discovery by the Tax Administrator of any fraud, intent to evade, or failure to file a return. Any determination shall become final within thirty (30) days after giving notice thereof as provided in this subsection. (f) If the Tax Administrator believes that the collection of any tax or any amount of tax required to be collected and paid to the City will be jeopardized by delay, or if any determination will be jeopardized by delay, he shall thereupon make a determination of the tax or amount of the tax required to be collected, noting that fact upon the determination. The amount determined shall be immediately due and payable. If the amount specified in the determination is not paid within ten (10) days after the service of the notice thereof upon the person against who the determination is made, the amount shall become final at the expiration of such ten (10) days, and the delinquency penalty and the interest provided for in Section 3-6.08 of this chapter shall attach to the amount of the tax or the amount of the tax required to be collected. 3-6.11 Redeterminations. (a) Any person against who a determination is made pursuant to the provisions of Section 3-6.10 of this chapter, or any person directly interested, may petition for a redetermination within fifteen (15) days after the service upon the person of the notice thereof. If a petition for redetermination is not filed within the thirty (30) day period, the determination shall become final at the expiration of the period; provided, however, a petition for redetermination pursuant to the provisions of subsection (f) of Section 3-6.10 of this chapter shall be filed within ten (10) days after notice. (b) If a petition for redetermination is filed within the allowable time, the Tax Administrator shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him ten (10) days notice of the time and place of the hearing. The Tax Administrator may continue the hearing from time to time as may be necessary. (c) The Tax Administrator may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Tax Administrator at or before the hearing. (d) The order or decision of the Tax Administrator upon a petition for redetermination shall become final fifteen (15) days after the service upon the petitioner of the notice thereof, unless an appeal of such order or decision is filed with the Transient Occupancy Tax Review Committee within fifteen (15) days after the service of such notice. (e) No petition for redetermination or an appeal therefrom shall be effective for any purpose unless at or before the filing thereof the amount due in the original determination is paid or a bond or other security satisfactory to the Tax Administrator is filed with him guaranteeing the payment of any amount finally determined to be due.

Title 3 FINANCE Avenal, California, Code of Ordinances Page 25 3-6.12 Collection security. (a) The Tax Administrator, whenever he deems it necessary to insure compliance with the provisions of this chapter, may require any person subject to the provisions of this chapter to deposit with him such security in the form of cash, a bond, or other security as the Tax Administrator may determine. The amount of the security shall be fixed by the Tax Administrator but shall not be greater than twice the person's estimated average liability for the period for which he files returns, determined in such manner as the Tax Administrator deems proper, or ten thousand dollars ($10,000.00), whichever amount is the lesser. The amount of the security may be increased or decreased by the Tax Administrator, subject to the limitations set forth in this chapter. (b) If any person is delinquent in the payment of the amount required to be paid by him, or in the event a determination has been made against him which remains unpaid, the Tax Administrator may, not later than three (3) years after the payment became delinquent, give notice thereof by registered mail to all persons in the County having in their possession or under their control any credits or other personal property belonging to the delinquent or owning any debts to the delinquent. After receiving such notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the Tax Administrator consents to a transfer or disposition or until twenty (20) days elapse after the receipt of the notice. All persons so notified shall, within five (5) days after the receipt of the notice, advise the Tax Administrator of all such credits, other personal property, or debts in their possession, under their control, or owing by them. (c) At any time within three (3) years after any tax or any amount of tax required to be collected becomes due and payable, or at any time within three (3) years after any determination becomes final, the Tax Administrator may bring an action in the courts of the State, or any other state, or of the United States, in the name of the City to collect the amount delinquent, together with penalties and interest. (d) If any operator liable for any amount pursuant to the provisions of this chapter sells his business or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Tax Administrator showing that he has been paid or a certificate stating that no amount is due. If the purchaser of a business fails to withhold the tax from the purchase price as required, he shall become personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within thirty (30) days after receiving a written request from the purchaser for a certificate, the Tax Administrator shall either issue the certificate or mail a notice to the purchaser at his address as it appears on the records of the Tax Administrator of the amount that shall be paid as a condition of issuing the certificate. Failure of the Tax Administrator to mail the notice will release the purchaser from any further obligation to withhold the purchase price as provided in this subsection. The time within which the obligation of a successor may be enforced shall start to run at the time the operator sells his business or at the time the determination against the operator becomes final, whichever event occurs the later. 3-6.13 Refunds. Whenever the amount of any tax, penalty, or interest has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the Tax Administrator pursuant to the provisions of this chapter, such amount may be refunded provided a verified claim in writing therefor, stating the specific grounds upon which the claim is founded, is filed with the Tax Administrator within three (3) years after the date of payment. The claim is approved by the Tax Administrator, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the person from whom such amount was collected or by whom paid, and the balance may be refunded to such person, his administrators, or executors.

Title 3 FINANCE Avenal, California, Code of Ordinances Page 26 3-6.14 Administration. (a) Deposit of moneys. The Tax Administrator shall deposit all moneys collected pursuant to the provisions of this chapter to the credit of the General fund. (b) Records of operators: Form. Every operator renting guest rooms in the City shall keep such records, receipts, invoices, and other pertinent papers in such form as the Tax Administrator may require. All records shall be retained by the operator for a period of three (3) years and six (6) months after they come into being. (c) Examinations of records: Investigations. The Tax Administrator, or any person authorized in writing by him, may examine the books, papers, records, and equipment of any person liable for the tax and may investigate the character of the business of the person in order to verify the accuracy of any return made or, if no return is made by the person, to ascertain and determine the amount required to be paid. (d) Authority to require reports: Contents. In the administration of the tax, the Tax Administrator may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to rentals of guest rooms which are subject to the tax. The reports shall be filed when the Tax Administrator requires and shall set forth the rental charged for each occupancy, the date or dates of occupancy, and such other information as the Tax Administrator may require. (e) Information confidential: Unlawful disclosure. It shall be unlawful for the Tax Administrator, or any person having an administrative duty pursuant to the provisions of this chapter, to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of the records and equipment of any person required to obtain a Transient Occupancy Registration Certificate or pay a transient occupancy tax, or any other person visited or examined in the discharge of official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof, to be seen or examined by any person; provided, however, nothing set forth in this subsection shall be construed to prevent the following: (1) The disclosure to, or the examination of, records and equipment by another City official, employee, or agent for the collection of taxes for the sole purpose of administering or enforcing any of the provisions of this chapter or collecting the taxes imposed by this chapter; (2) The disclosure of information to, or the examination of records by, Federal or State officials or the tax officials of another city, county, or city and county, if a reciprocal arrangement exists, or to a Grand Jury or court of law, upon subpoena; (3) The disclosure of information and the results of examinations of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayer to the City; (4) The disclosure, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax, or amounts of tax required to be collected, interest, and penalties, provided, however, the City Attorney shall approve each such disclosure, and the Tax Administrator may refuse to make any disclosure referred to in this subsection when, in his opinion, the public interest would suffer thereby; (5) The disclosure of the names and addresses of persons to whom Transient Occupancy Registration Certificates have been issued, the names and addresses of the officers of corporations and the members of partnerships to whom such certificates have been issued, and the general type or nature of their business;

Title 3 FINANCE Avenal, California, Code of Ordinances Page 27 (6) The disclosure to the Council by way of public meeting or otherwise, of such information as may be necessary in order to permit the Council to be fully advised as to the facts when a taxpayer files a claim for the refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him by the City for business taxes, or when acting upon any othermatter; and (7) The disclosure of general statistics regarding taxes collected or business done in the city. Neither the Tax Administrator nor any person having an administrative duty pursuant to the provisions of this chapter shall make known in any manner whatever the business affairs, operations, or information obtained by an investigation of the records and equipment of any operator, or any person visited or examined in the discharge of official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof, or any book containing any abstract or particulars thereof, to be seen or examined by any person. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, and upon submitting written proof of their interest, may be given information as to the items included in the measure and the amount of any unpaid tax or the amount of tax required to be collected, interest, and penalties. 3-6.15 Appeals. Any person aggrieved by any decision of the Tax Administrator may appeal to the Transient Occupancy Tax Review Committee by filing a notice of appeal with the Tax Administrator within fifteen (15) days after the service or mailing of the notice of the decision. The Tax Administrator shall fix a time and place for hearing such appeal as prescribed by the Transient Occupancy Tax Review Committee in its rules and regulations and shall give the appellant ten (10) days written notice of the time and place of such hearing. 3-6.16 Transient Occupancy Tax Review Committee—Created—Powers and duties. A Transient Occupancy Tax Review Committee is hereby created, which shall consist of the members of the Council. The committee shall have the following powers and duties: (a) To hear and determine appeals of orders or decisions of the Tax Administrator made upon petitions for redeterminations of taxes. The Committee may affirm, modify, or reverse such orders or decisions or dismiss the appeals therefrom, as may be just, and shall prescribe such forms, rules and regulations relating to appeals as the Committee may deem necessary. In the review of the decision or order of the Tax Administrator, the Committee may take such evidence and make such investigations as it may deem necessary. The Committee shall give notice of its determinations in the manner set forth for the service of notices of decisions by the Tax Administrator and shall file a copy of each such determination with the Tax Administrator with certification thereon of the date of service thereof. Such determination shall become final ten (10) days thereafter and shall thereupon become due and payable, subject to interest and penalties, and enforceable by the Tax Administrator in like manner as an order or decision of the Tax Administrator; (b) To approve, modify, or disapprove all forms, rules, and regulations prescribed by the Tax Administrator in the administration and enforcement of the provisions of this chapter, and such forms, rules and regulations shall be subject to, and become effective only on, such approval; (c) To hear and determine in such manner as shall be just any protest which may be made by any person who may interested to any form, rule, or regulation approved or prescribed by the Committee; (d) To grant for good cause applications for extensions of time in excess of one month for making any return or payment of tax and to prescribe rules therefor; and

Title 3 FINANCE Avenal, California, Code of Ordinances Page 28 (e) To make such investigations as the Committee deems advisable regarding the imposition and administration of the transient occupancy taxes. 3-6.17 Violations. It shall be unlawful for any operator or other person so required to fail or refuse to register as required by the provisions of this chapter, or to furnish any return required to be made, or to fail or refuse to furnish a supplemental return or other data required by the Tax Administrator, or to render a false or fraudulent return. No person required to make, render, sign, or verify any report shall make any false or fraudulent report, with intent to defeat or evade the determination of any amount due, required by the provisions of this chapter to be made.