No person shall refuse to make the return provided to be made in Section 737.16 or fail or refuse to make a remittance for the amount of tax due therewith or fail or refuse to comply with any of the provisions of this article or make any false or fraudulent return or false statement in any return, with intent to defraud the City or 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. Any person violating any provision of this section, shall be fined not more than one hundred dollars ($100.00). In addition to the foregoing penalties, any person who knowingly swears to or verifies any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid, shall be guilty of the offense of false swearing and shall be punished in the manner provided by law. Any corporation for which a false return or a return containing a false statement is made shall be punished as provided in Section 717.99.
(Ord. 10-89. Passed 10-24-89.)