No person shall refuse to make the return provided to be made in this article; or shall make any false or fraudulent return or false statement in any return, with intent to defraud the Municipality or evade the payment of the tax, or any part thereof, imposed by this article; or aid or abet another in any attempt to evade the payment of the tax, or any part thereof, imposed by this article; nor shall the president, vice-president, secretary or treasurer of any corporation make or permit to be made for any corporation or association any false return, or any false statement in any return required in this article, with the intent to evade the payment of any tax hereunder.
(Ord. 2019-07. Passed 12-2-19.)