(a) Whoever 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 two thousand dollars ($2000), or to undergo imprisonment for not more than two (2) years, or both.

(b) Whoever 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 of any business in his custody or control when the right to make such inspection by the collector is requested, shall be guilty of a misdemeanor, and shall be sentenced to pay a fine of not more than five hundred dollars ($500), or to undergo imprisonment for not more than six (6) months, or both.

(c) Whoever wilfully fails or refuses to file a return required by this act shall be guilty of a misdemeanor and, upon conviction thereof, shall be sentenced to pay a fine of not more than one thousand dollars ($1000), or to undergo imprisonment for not more than one (1) year, or both.