Any person who fails, neglects or refuses to make any return required by this article, or refuses to permit the director of finance or any agent designated by him in writing to examine his books, records and papers, or makes an incomplete, false, or fraudulent return, or attempts to do anything whatever to avoid the full disclosure of the amount of gross rent in order to avoid payment of this tax shall, upon conviction, be deemed guilty of a misdemeanor and shall be fined not more than one hundred ($100.00) dollars or imprisoned for not more than thirty (30) days, or both.
(Ord. No. 7.82, § 5, 4-6-82)
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