874.13 VIOLATIONS.
   No person shall:
   (a)   Fail, neglect or refuse to make any return required by this chapter or to pay the tax, interest and surcharges imposed by this chapter;
   (b)   Refuse to permit the Commissioner of City Income Tax or any agent or employee appointed by him or her, in writing, to examine his or her books, records and papers;
   (c)   Knowingly make any incomplete, false or fraudulent return; or
   (d)   Attempt to do anything whatever to avoid the payment of the whole or any part of the tax imposed by this chapter.
(Ord. 4315. Passed 11-22-83.)