No person shall knowingly make, present, aid or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim or document authorized or required by municipal corporation ordinance or state law to be filed with the Tax Administrator, or knowingly procure, counsel or advise the preparation or presentation of such report, return, schedule, statement, claim or document, or knowingly change, alter or amend, or knowingly procure, counsel or advise such change, alteration or amendment of the records upon which such report, return, schedule, statement, claim or document is based with intent to defraud the municipality or the Tax Administrator.
(R.C. § 718.35) (Ord. 15-17, passed 12-7-2015) Penalty, see § 34.999