(a) Any person who:
(1) Files a fraudulent application or attests to any false statement with the intent to defraud the city or evade the payment of real property taxes or any part thereof; or
(2) In any manner intentionally deceives or attempts to deceive the city;
is guilty of a violation and subject to a criminal fine of not more than $2,000, in addition to being responsible for paying any outstanding taxes, interest, and penalties.
(b) During the tax year for which a tax credit was granted to an owner of property pursuant to this article, if the owner fails to notify the city within 30 days that the requirements of § 8-13.2 under which the credit was granted are no longer met, in addition to the consequences provided in § 8-13.6, the owner will be subject to a fine of $200.
(Sec. 8-13.5, R.O. 1978 (1987 Supp. to 1983 Ed.)) (1990 Code, Ch. 8, Art. 13, § 8-13.5) (Am. Ords. 03-28, 07-20, 16-20)