It shall be unlawful for any person to refuse to make the return provided to be made in Section 751.05; or to make any false or fraudulent return or false statement in any return, with intent to defraud the town or to evade the payment of the tax, or any part thereof, imposed by this article; or for any person to aid or abet another in any attempt to evade the payment of the tax, or any part thereof, imposed by this article, or for the president, vice-president, secretary or treasurer of any corporation to make or permit to be made for any corporation or association any false return, or any false statement in any return required in this article, with the intent to evade the payment of any tax hereunder. And any person violating any of the provisions of this article shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than one hundred dollars ($100.00) or imprisoned not exceeding thirty days in the City jail or punished by both fine and imprisonment, at the discretion of the police court, within the limitation aforesaid. In addition to the foregoing penalties any person who shall knowingly swear to or verify any false or fraudulent return, or any return containing any false or fraudulent statement, with the intent aforesaid, shall be guilty of the offense of false swearing, and, on conviction thereof, shall be punished in the manner provided by law. Any corporation for which a false return, or a return containing a false statement, as aforesaid, shall be made, shall be guilty of a misdemeanor and shall be punished by a fine of not more than one hundred dollars ($100.00).
(Passed 10-23-56.)