(a) No person shall refuse to make the return provided to be made in Section 755.10, or shall make any false or fraudulent return or false statement in any return, with the intent to defraud the City or to evade the payment of the tax, or any part thereof, imposed by this article; or for any person to aid or abet another in any attempt to evade the 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.
(b) Any person violating any of the provisions of this section shall be deemed guilty of a misdemeanor and, on conviction thereof, shall be fined not more than five hundred dollars or imprisoned not exceeding thirty days in the City jail, or punished by both such fine and imprisonment, at the discretion of the Mayor, sitting as the municipal 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 deemed guilty of the offense of false swearing and, on conviction thereof, shall be punished in the manner provided by law. Any corporation for which a false return or a return containing a false statement as aforesaid shall be made shall be deemed guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars.
(Ord. 203. Passed 5-17-76.)