It shall be a violation of this chapter for any vendor to refuse to make any return provided to be made in this chapter, or to make any false or fraudulent return, or any false statement in any return, or to fail or refuse to make payment to the finance director of any taxes collected or due the town, or in any manner to evade the collection and payment of the tax, or any part thereof, imposed by this chapter, or for any person or purchaser to fail or refuse to pay such tax or evade the payment thereof, or to aid or abet another in any attempt to evade the payment of the tax imposed by this chapter. Any corporation making a false return or a return containing a false statement shall be guilty of a violation of this chapter. Any person convicted of a violation of any provision of this chapter shall be punished as provided in section 1-4-1 of this Code. (Ord. 30, Series 2021)