No person shall:
(a) Violate or fail to comply with any of the provisions of this chapter;
(b) Neglect, fail or refuse to furnish complete and correct reports or returns, or to pay over any tax levied by this chapter, at the time required;
(c) Knowingly make any incomplete, false or fraudulent return; or
(d) Attempt to do anything whatever to avoid the payment of the whole or part of the tax imposed under this chapter.
(Ord. 4374. Passed 12-11-85.)