No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by this Part 18 or state law to be filed with the Tax Director, or shall knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or shall knowingly change, alter, or amend, or shall knowingly procure, counsel or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the City of Brook Park or the Tax Director.
(Ord. 9984-2015. Passed 12-15-15; Ord. 11375-2023. Passed 12-12-23.)