A. No person, firm, corporation or association required by this chapter to file any return or report shall fail to file the return or report. No person, firm, corporation or association shall knowingly furnish any false information to the city as all or part of any information furnished under any provision of this chapter. The furnishing of false information shall constitute a violation of this section even if the person furnishing the false information could not have profited or saved money by the deception. If any individual officer, employee or owner of any firm, corporation or association knowingly furnishes false information, the individual shall also be subject to the penalty set out in this section. The penalty set out in this section shall be in addition to any interest, late charge or other civil penalty provided by ordinance.
B. Any person, firm, corporation or association committing any violation described in this section shall, upon conviction, be fined not less than $100, nor more than $2,500, for each offense, and shall be subject to 1 year in jail. A separate offense shall be deemed committed with the filing of each false document.
(Ord. 1081, passed 11-21-2001)