Ventura County Municipal Code Art. 2 Violations

Every person is guilty of a misdemeanor who:

a. Fails or refuses to register as required by this Division;

b. Fails or refuses to furnish any return required to be made, or fails or refuses to furnish a supplemental return or other data required by the tax collector;

c. Renders a false or fraudulent return;

d. If required by this Division to make, render, sign or verify any report or claim, makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due;

e. Collects the tax due pursuant to this Division from any transient and fails to pay the same to the County;

f. Violates in any way any other provision of this Division.

Violation of any provision of this Division is punishable by a fine of not more than $500 or by imprisonment in the County Jail for not more than six months or by both such fine and imprisonment.