No person shall refuse to make the return provided to be made in § 745.04 of this article, or make any false or fraudulent return or false statement in any return, with intent to defraud the town or to evade the payment of the tax, or any part thereof, imposed by this article, or for the president, vice-president, secretary or treasurer of any corporation to make or 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.
(Ord. passed 6-30-1971; Ord. 1990-05, passed 6-12-1990)