It shall be unlawful for any person to willfully refuse to collect or to pay the tax or to willfully refuse to make the return required to be made by this subchapter; or to willfully make any false or fraudulent return or false statement in any return with the intent to defraud any taxing authority; or to willfully evade the payment of the tax, or any part of the tax; or for any person to willfully aid or abet another in any attempt to evade the payment of the tax, or any part of the tax; 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 subchapter, with the intent to evade the payment of such tax.
(Ord. 08-, passed 11-3-2008) Penalty, see § 38.999