It shall be unlawful for any retailer, vendor, consumer, purchaser or any other person subject to the tax levied by the City Tax Code:
A. To fail to make any required return by the due date, or
B. To make any false or fraudulent return, or
C. To make any false statements in any return, or
D. To fail to make payment to the Director by the due date of any taxes collected or due the City, or any interest or penalty due the City, or
E. To evade the collection or payment of any taxes collected or due the City or the payment of interest or penalty due the City, or
F. To fail to pay by the due date the tax, interest, penalty, or
G. To aid or abet another in any attempt to evade payment of the tax, interest or penalty, or
H. To issue to the City a check in payment of any taxes collected or due the City or in payment of penalty or interest due the City, which check is dishonored by the drawee of the check. In any prosecution for a violation of this subsection, introduction of the check dishonored by the drawee, bearing notice of the dishonor from the drawee, shall constitute in evidence a prima facie showing that the check was issued by the drawer at a time when the drawer had on deposit with the drawee insufficient funds to allow the drawee to honor the check on presentment. (Ord. 88-161; Ord. 01-42)