§ 19-2906.  Prohibited Conduct: Penalties and Additions.
   (1)   No taxpayer shall intentionally make any false statement when making application for eligibility to receive the benefit of the special tax provisions. If it is determined that a taxpayer made application for the special tax provisions on the basis of a false statement the eligibility for the special tax provisions is null and void and the applicant shall be required to pay the City outstanding tax liability and any additions, interest or penalties computed as if the taxpayer had never been granted special tax provisions.