Any person who files a fraudulent claim or attests to any false statement with intent to defraud the city or to evade the payment of taxes or any part thereof, or who in any manner intentionally deceives or attempts to deceive the city, shall be fined not more than $2,000, imprisoned for not more than one year, or both.
(1990 Code, Ch. 31, Art. 1, § 31-1.5) (Added by Ord. 94-38)