(a) Any registered water user or significant water user who shall fail to report as set forth in § 15-22-1215 shall be subject to an administrative penalty at the rate of two (2) times the conservation fee owed, payable to the Sparta Aquifer critical groundwater county conservation board.
(b) Any person who intentionally or willfully makes any false report under the provisions of this subchapter or who tampers with any meter required by this subchapter shall be guilty of a misdemeanor and upon conviction shall be fined not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000).