15-70-232. Penalties. Any distributor or other person who fails, neglects, or refuses to make and file the statements required by this part in the manner or within the time provided or who is delinquent in the payment of any license tax imposed by this part or who makes any false statement with reference to the distributor's or person's business or who makes any false statement on any claim for refund or who violates any provision of the part is, in addition to any other penalties imposed, guilty of a misdemeanor and upon conviction shall be fined in any amount not exceeding $1,000 or be imprisoned in the county jail for not to exceed 6 months, or both.

     History: En. Sec. 15, Ch. 369, L. 1969; R.C.M. 1947, 84-1859; amd. Sec. 185, Ch. 56, L. 2009.