In the determination of the provisions of each section of this code, the following rules shall be observed:
   A.   Intent To Defraud: Whenever an intent to defraud is required in order to constitute an offense, it shall be sufficient if an intent appears to defraud any person.
   B.   Liability Of Employers And Agents: When the provisions of any section of this code prohibit the commission of an act, not only the person actually doing the prohibited act or omitting the directed act, but also the employer and all other persons concerned with or in aiding or abetting such person shall be guilty of the offense described and liable to the penalty set forth.
   C.   Conflicting Provisions: When the provisions of any section of this code conflict with any other section of this code and one provision is more restrictive than the other, the more restrictive provision shall apply. (1990 Code § 1.04.020)