All returns required to be filed hereunder shall be executed by the proprietor, a general partner, or an authorized corporate officer and shall be made under penalties of perjury. Any person wilfully filing a return containing false or inaccurate information shall be guilty of perjury and of a violation of this chapter, and shall be subject to the fine imposed for violations of this chapter in addition.
(Ord. 771, passed 8-5-02)