No person shall refuse to make the return provided to be made in Section 745.04, 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. No president, vice- president, secretary or treasurer of any corporation shall 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. 95-17. Passed 6-15-95.)