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(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.)