No person shall refuse to make the return provided to be made in Section 763.05; or make any false or fraudulent return or false statement in any return, with intent to defraud the City or to evade 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 any false return, or any false statement in any return required by this article, with the intent to evade the payment of the tax hereunder. Any person violating any of the provisions of this article shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than one hundred dollars ($100.00) or imprisoned not exceeding thirty days in the jail of the Municipality, or punished by both fine and imprisonment.
(Passed 6-6-83.)