(a) No person shall refuse to make the return provided to be made in Sections 729.16 and 729.17, or to make any false or fraudulent return or false statement in any return, with intent to defraud the City or to evade payment of the tax, or any part thereof, imposed by this article; for any person to aid or abet another in any attempt to evade the payment of the tax or any part thereof, imposed by this article; for the president, vice president, secretary or treasurer of any corporation to 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.
(b) Any person who shall knowingly swear to or verify any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid, shall be guilty of the offense of false swearing, and, on conviction thereof, shall be punished in the manner provided by law.
(Ord. 728. Passed 7-22-15.)