A 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, who is
delinquent in the payment of any gasoline or special fuel tax imposed by this part,
who makes any false statement with reference to the distributor's business, who makes
any false statement on any claim for refund, or who violates any provision of this
part shall, in addition to any other penalties imposed, be guilty of a misdemeanor
and upon conviction shall be fined an amount not to exceed $1,000 or be imprisoned
in the county jail for not to exceed 6 months, or both.
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