3.28.230: FRAUDULENT RETURNS:
The wilful failure or refusal of any operator to make reports and remittances herein required, or the making of any false or fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this chapter shall be an offense, and punishable in the same manner as other offenses against the city. (Ord. 1700 § 2, 1994)