(a) No person shall do any of the following:
(1) Willfully refuse to pay or collect the tax;
(2) Willfully refuse to make the return required by this article;
(3) Willfully make any false or fraudulent return or false statement in any return with the intent to defraud the taxing authority;
(4) Willfully evade the payment of the tax or any part thereof;
(5) Willfully aid or abet another in an attempt to evade the payment of the tax or any part thereof.
(6) No officer, partner or principal of any corporation or association shall willfully permit to be made for such operation or association any false return, or any false statement in any return, with the intent to evade payment of the tax.
(b) Whoever violates any provision of this article shall be fined not more than five hundred dollars ($500.00) or imprisoned for a period of not more than thirty days, or both. (Ord. 86-12. Passed 5-15-86.)