Section 16140 - Criminal penalties(a) Any vendor who wilfully makes any false or untrue statement on his return shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine of not more than three hundred dollars ($300), or to undergo imprisonment for not more than ninety days, or both.(b) Any vendor who wilfully fails or refuses to appear before the collector in person with his books, records or accounts for examination when required under the provisions of this act to do so, or who wilfully refuses to permit inspection of the books, records or accounts in his custody or control when the right to make such inspection by the collector is requested, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine of not more than three hundred dollars ($300), or to undergo imprisonment for not more than ninety days, or both.(c) Any vendor who wilfully fails or refuses to file a return required by this act or to collect and pay over to the Tax Collector any tax imposed hereunder shall be guilty of a misdemeanor and, upon conviction thereof, shall be sentenced to pay a fine of not more than three hundred dollars ($300), or to undergo imprisonment for not more than ninety days, or both.1971, June 10, P.L. 155, No. 7, § 10.