Any person who willfully obstructs or hinders the Chief Mine Inspector or other public officer or employee from collecting the fee prescribed in this act, or who makes any false or fraudulent report or return thereof with intent to defraud the state, or to evade the payment of the fee or any part thereof; or who willfully refuses to make and file a report or return as required by the terms of this act; or who aids or abets another in any of the foregoing prohibited acts, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished as provided by law.
Laws 1979, c. 74, § 7, eff. July 1, 1979.