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.)