Penalties

Section 410. Penalties.--Any person who shall wilfully fail, neglect or refuse to make any return or report required by this act, or any taxpayer who shall refuse to pay any tax, penalty or interest imposed or provided for by this act, or who shall wilfully fail to preserve his books, papers and records as directed by the department, in accordance with section four hundred six hereof, or any person who shall refuse to permit the department or any of its authorized agents to examine his books, records or papers, or who shall knowingly make any incomplete, false or fraudulent return or report, or who shall do or attempt to do anything whatever to prevent the full disclosure of the amount or character of the taxable storage, use or other consumption of tangible personal property, by himself or any other person, shall be guilty of a misdemeanor and, upon conviction, shall be sentenced to pay a fine not exceeding one thousand dollars ($1,000) and costs of prosecution, or undergo imprisonment not exceeding one year, or both, in the discretion of the court. The penalties imposed by this section shall be in addition to any penalties imposed by any provisions of this act.