It is unlawful for any person to willfully fail to make, a return required, by this chapter, or to fail to pay the taxes collected or any penalty or interest imposed by this chapter after written demand for the payment, or to refuse to permit the city’s authorized agents to examine the books, records and papers under his or her control, or to willfully make any incomplete, false or fraudulent return.
(2003 Code, § 12.15) (Ord. 91, passed 11-24-2000)