What are the consequences for a Crisp & Green franchisee if they understate the Franchised Restaurant's Gross Sales?

"Franchised Restaurant" – The Restaurant we authorize you to operate at the Premises. If you are approved by us to operate a Crisp & Go Location, references to the Franchised Restaurant in this Agreement also encompass, where applicable, the operations of the Crisp & Go Location.

"Gross Sales" – All revenue derived from operating the Franchised Restaurant, including the aggregate of all sales amounts from food, beverages and other products sold and services rendered at the Premises or otherwise rendered in connection with the Franchised Restaurant, and all monies derived from sales at or away from the Franchised Restaurant (including without limitation through a Crisp & Go Location), whether from cash, check, credit or debit card, barter exchange, trade credit, or other credit transactions, but: (1) excluding all federal, state or municipal sales, use or service taxes collected from customers and paid to the appropriate taxing authority; and (2) reduced by the amount of any documented refunds, credits, allowances, adjustments, promotional discounts (including pursuant to the loyalty program), and charge-backs the Franchised Restaurant provides to customers in good faith. Each charge or sale upon credit is treated as a sale for the full price on the day during which that charge or sale is made, irrespective of when you receive payment (whether full or partial, or at all) on that sale. Generally, at the time and to the extent that transactions relating to coupons, gift certificates, gift cards, or vouchers result in the recognition of revenue under applicable accounting standards and the rules of our gift card program, that revenue will be included in Gross Sales for the month in which such revenue is recognized.

Source: Item 23 — RECEIPTS (FDD pages 66–252)