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In the construction of the official code and all ordinances amendatory thereof or supplementary thereto, the following rules shall be observed unless such construction would be inconsistent with the manifest intent of the legislative body or repugnant to the context:
A. Intent To Defraud: Whenever, by any of the provisions of the official code, an intent to defraud is required in order to constitute an offense, it is sufficient if any intent appears to defraud any person, association or body politic or any combination of persons.
B. Liability Of Employers And Agents: When the provisions herein contained prohibit the commission or omission of any act, not only the person actually doing the prohibited thing or omitting the directed act, but also the employer and all other persons concerned or aiding or abetting the person shall be guilty of the offense described and liable to the penalty set forth. (Prior Code § 1.01.050)