(a)
(1) Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor.
(2) The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part.
(b) The making of a false return or report or affidavit with intent to deceive constitutes the crime of perjury.