It is unlawful for any lodging tax collector or other person so required to fail or refuse to register as required herein, or to furnish any return required to be made, or fail or refuse to furnish a supplemental return or other data required by the tax administrator or to render a false or fraudulent return, or for any person to knowingly aid in any such act. 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 under this chapter. Any person who violates any requirement or prohibition of this chapter shall be guilty of a civil infraction and subject to prosecution under HRMC Chapter 1.10 (Civil Enforcement) or any other civil judicial enforcement remedy in any court of competent jurisdiction. (Ord. 2055 Exh. A, 2020; Ord. 1500, 1981)