Whoever makes a false statement relative to the payment of a resident tax as herein provided shall be guilty of a violation and his registration may be suspended for a period not exceeding 3 months. Whoever wilfully makes any other false statement for the purpose of procuring a registration or permit shall be guilty of a violation. All fines collected for violation of the provisions relating to false statements concerning the payment of resident taxes shall be for the use of the towns in which the arrests are made.