920.99 PENALTY.
   (a)   It shall be unlawful for any person to refuse to pay, collect or remit the street maintenance and improvement fee herein provided to be paid, collected and remitted or to refuse to make any filings required by this article, or to make any false or fraudulent filing or false statement in any filing with the intent to defraud the City, or to evade the payment of the street maintenance and improvement fee or any part thereof; or for any person to aid or abet another in any attempt to evade the payment of the fee, or for any officer or partner or principal of any entity to make any false filing or any false statement in any filing with the intent to evade the payment of the street maintenance and improvement fee.
   (b)   Whoever willfully violates any provisions of this article shall upon conviction thereof, be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00).
(Ord. 1812. Passed 5-14-19.)