No person shall refuse to make the return provided to be made in Section 779.15, or make any false or fraudulent return or false statement in any return, with intent to defraud the City or to evade the paying of the tax, or any part thereof imposed by this article; or aid or abet another in any attempt to evade the payment of the tax, or any part thereof imposed by this article, and the president, vice-president, secretary or treasurer of any corporation shall not 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.
Whoever violates any provision of this article, including any officer or employee who violates Section 779.28, shall be fined not more than five hundred dollars ($500.00).
In addition to the foregoing penalties, whoever knowingly swears to or verifies any false or fraudulent statement, with the intent aforesaid, shall be guilty of the offense of false swearing, and shall be fined not more than five hundred dollars ($500.00). Any corporation for which a false return or a return containing a false statement as aforesaid shall be made, shall be fined not more than five hundred dollars ($500.00).
(Ord. 0-604. Passed 8-28-90.)