§ 749.99 PENALTY.

   (a)   It shall be unlawful for any person to willfully refuse to do any of the following:

      (1)   Collect or pay the tax;

      (2)   To make the return required to be made by this article;

      (3)   Make any false or fraudulent return or false statement in any return with the intent to defraud the city;

      (4)   Evade the payment of the tax or any part thereof;

      (5)   Aid or abet another in an attempt to evade the payment of the tax or any part thereof; and

      (6)   For any officer, partner or principal of any corporation or association to willfully make or willfully permit to be made for such corporation or association any false return or any false statement in any return authorized by this article with the intent to evade the payment of the tax.

   (b)   Any person found guilty of willfully violating any of the provisions set forth herein shall be guilty of a misdemeanor and shall be fined not more than $500.

(Ord. passed 8-8-2017)