No person shall:
(a) Make any false or untrue statement on his or her return;
(b) Refuse to permit inspection of the books, records or accounts on any business in his or her custody or control, when the right to make such inspection is requested by the Finance Director;
(c) Fail or refuse to file a return required by this chapter; or
(d) Fail or refuse to register when so required under this chapter.
(Ord. 4670. Passed 7-13-94.)