(a) No person shall willfully refuse to collect or to pay the tax or to willfully refuse to make return required to be made by this article; or willfully make any false or fraudulent return or false statement in any return with the intent to defraud any taxing authority, or willfully evade the payment of the tax, or any part thereof; or for any person to willfully aid or abet another in any attempt to evade the payment of the tax, or any part thereof; or for any officer, partner or principal of any corporation or association to willfully make or willfully permit to be made for such corporation or association any false return, or any false statement in any return authorized by this article, with the intent to evade the payment of this tax.
(b) Any person willfully violating any of the provisions of this article shall for the first offense, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than five hundred dollars ($500.00) or imprisoned by a period of not more than thirty days, or both fined and imprisoned. For each offense after the first offense, such person shall be guilty of a felony, and, upon conviction thereof, shall be fined not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000), or imprisoned in the penitentiary not less than one year, nor more than three years, or in the discretion of the Court, be confined in the County Jail no more than one year, or both fined and imprisoned.
(c) Every prosecution for any offense arising under this article shall be commenced within three years after the offense was committed, notwithstanding any provision of the Codified Ordinances to the contrary.
(d) Proceedings against any person under this section shall be initiated in the county of this State wherein such person resides if any element of the offense occurs in such county of residence, or if no element of the offense occurs in such county of residence, then in the county where the offense was committed.
(Passed 4-9-87.)