It shall be unlawful for any person to refuse to make the return provided to be made in Section 721.17; or to make any false or fraudulent return or false statement in any return with intent to defraud the Municipality of Eleanor, or to evade the payment of the tax, or any part thereof, imposed by this article; or for the president, vice president, secretary or treasurer of any corporation to make or permit to be made for any corporation to make or permit any false return, or any false statement in any return required by this article, with the intent to evade the payment of the tax hereunder. Any person violating any of the provisions of this article, shall be guilty of a misdemeanor, and upon conviction thereof, shall be fined not more than one hundred dollars ($100.00) or imprisonment not exceeding thirty days in jail, or punished by both fine and imprisonment, at the discretion of the police court judge, within the limitations aforesaid.
(Ord. 73-1. Passed 1-12-73.)