3.04.1340: FALSE OR FRAUDULENT RETURN:
Any person required to make, render, sign or verify any report who makes any false or fraudulent return, by law to be made, shall for each offense be fined not less than three hundred dollars ($300.00) nor more than five thousand dollars ($5,000.00), or be imprisoned for not exceeding one year in the County jail, or be subject to both fine and imprisonment. (Ord. 106 §18(B), 1989)