(a) No person shall refuse to make any return required to be made by this article; or make any false or fraudulent return or false statement in any return, with intent to defraud the City or to evade the payment of the tax, or any part thereof, imposed by this article, or aid or abet another in any attempt to evade the payment of the tax, or any part thereof, imposed by this article. No president, vice president, secretary or treasurer of any corporation shall make a 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.
Any person violating any provision of this section shall be fined not more than one thousand dollars ($1,000) or imprisoned not exceeding thirty days, or both. In addition to the foregoing penalties, any person who shall knowingly swear to or verify any false or fraudulent return, or any person containing any false or fraudulent statement with the intention aforesaid shall be guilty of the offense of false swearing and shall be punished in the manner provided by law. Any corporation for which a false return, or a return containing false statement, as aforesaid, shall be made, shall be punished by a fine of not more than one thousand dollars ($1,000).
(b) In addition to the penalties provided in Section 745.40, the failure of any taxpayer
to make any required return, to pay the tax imposed upon him by this article, either or both, within five days following the prescribed date for the filing of such return or the payment of such tax shall constitute good cause for Council to revoke or to refuse to renew, either or both the City license of such taxpayer to engage in the business taxed under this article, as well as any other City business license held by him.
(Ord. 1-7-03.)