(a) It shall be unlawful for any person to willfully refuse to collect or to pay the tax or to willfully refuse to make the return required to collect or to pay the tax or to willfully refuse the make the return required to be made by this article, or to willfully make any false or fraudulent return or false statement in any return with the intent to defraud any taxing authority, or to willfully evade the payment of the tax or any part thereof; or for any person to willfully aid or abet another in any attempt to evade the payment of the tax, or for any officer or partner or principal or any corporation or association any false return or any false statement in any return authorized by this article, with the intent to evade the payment of this tax.
(b) Whoever willfully violates any provision of this article shall for the first offense be fined not more than five hundred dollars ($500.00) or imprisoned not more than thirty days, or both.
(c) Every prosecution for any offense arising under this article shall be commenced within three years after the offense was committed, notwithstanding any provision of this article to the contrary.
(Ord. 700. Passed 1-7-86.)