193.99 CRIMINAL PROHIBITION AND PENALTY.
   (a)   Prohibition. No person shall knowingly fail, refuse, or neglect to file any return or report required under this chapter or under rules and regulations made under authority thereof; or file or knowingly cause to be filed any incomplete, false or fraudulent return, report or statement; or knowingly fail, refuse, or neglect to withhold or remit any City tax; or knowingly fail, refuse, or neglect to pay any City tax, penalty or interest; or aid or abet another in the filing of any incomplete, false or fraudulent return, report or statement.
   (b)   Penalty. Any person who violates subsection (a) hereof is guilty of a misdemeanor of the 1st degree and, in addition to other penalties provided by law, shall be fined not more than $1,000.00 or imprisoned not more than six (6) months, or both.
(Ord. 123-95. Passed 11-27-95.)