It shall be unlawful for any person to willfully fail or refuse to file an application for a business license as prescribed by this chapter or to make false statements in such declaration with intent to defraud. It shall constitute (i) a Class 3 misdemeanor if the amount of the tax in connection with the declaration, after it is lawfully assessed, is $1,000 or less, and (ii) a Class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the declaration is more than $1,000. Any person who engages in a business without obtaining a required local license, or after being refused a license, shall not be relieved of the tax imposed by this chapter.
(Ord. 96-08. Passed 10-16-96; Ord. 11-18. Passed 12-12-11; Ord. 22-16. Passed 10-12-22.)