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<br />be punishable as provided in section 1.7 of this Code. <br />IlAny distributor who fails or refuses to register as <br />required herein, or to furnish any return required to be <br />made, or who fails to furnish or refuses to furnish other <br />data required by the City Collector, or who renders a false <br />or fraudulent return or claim, is guilty of a misdemeanor, <br />and is punishable as aforesaid. Any person required to <br />make, render, sign, or verify any report or claim who makes <br />a false or fraudulent report or claim with intent to defeat <br />or evade the determination of any amount due under this <br />article is guilty of a misdemeanor and is punishable as <br />aforesaid. <br /> <br />IlDivision 4. Appeals. <br />"Section 32.60 Any distributor aggrieved by any <br />decision of the City Collector with respect to the amount <br />of such tax, interest and penalties, if any, may appeal to <br />the Council by filing a notice of appeal with the City <br />Clerk within 15 days of the serving or mailing of the <br />determination of tax, interest and/or penalty due. The <br />Council shall fix a time and place for hearing such appeal <br />and the City Clerk shall give notice in writing to such <br />distributor at his last known place of address. The findings <br />of the Council shall be final and conclusive and shall be <br />served upon the appellant in the manner prescribed above <br />in the service of notice of hearing. Any amount found to <br />be due shall be immediately due and payable upon the service <br />of notice. II <br />SECTION 2. If any section, subsection, subdivision, paragraph, <br />sentence, clause, or phrase of this ordinance or any part thereof <br />is for any reason held to be unconstitutional such decision shall <br /> <br />-8- <br />