Any person required to make, render, sign or verify any report or return under the provisions of this article who makes any false or fraudulent return with intent to defeat or evade the determination of an amount due and required to be paid hereunder, or who fails to make any required return to the Director of Finance, or who fails to pay any tax imposed by the provisions of this Article, or who violates any of the other terms of this article, is guilty of a misdemeanor.