725.18 OFFENSES AND PENALTIES.
   It shall be unlawful for any person to refuse to make a return provided to be made in Section 725.06 and 725.07 of this Article; or to make any false or fraudulent return or false statement in any return, with intent to defraud the City or to evade payment of the tax, or any part thereof, imposed by this article; or for the president, vice-president, secretary or treasurer of any corporation to make or permit to be made for any corporation or association any false return, or any false statement in any return required in this article, with the intent to evade the payment of any tax hereunder, and any person violating any of the provisions of this section shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than one thousand dollars or imprisoned not exceeding one year in the county jail or punished by both fine and imprisonment at the discretion of the Court within the limitations aforesaid.  In addition to the foregoing penalties, any person who shall knowingly swear to or verify any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid, shall be guilty of the offense of false swearing and, on conviction thereof, shall be punished in the manner prescribed by law.  Any corporation for which a false return, or a return containing a false statement, as aforesaid, shall be guilty of a misdemeanor and shall be punished by a fine of not more than one thousand dollars ($1,000.00).