Any person who shall fail to make and file a return with the urban county government, or to withhold license fees due under the terms of this article, or to pay over to the urban county government fees so withheld under the terms of this article or to pay over net profits license fees due to the urban county government, or any person who shall refuse to permit the commissioner of finance or any agency or employee designated by him, in writing, to examine his books, records, papers, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid the full disclosure of earnings or profits in order to avoid the payment of the whole or any part of the license fee shall, upon conviction, be subject for each offense to a fine or penalty not to exceed five hundred dollars ($500.00) and/or to imprisonment for a period not to exceed twelve (12) months.
(Ord. No. 243-91, § 2, 11-21-91)
Note(s)—See the editor's note to § 13-14.