727.99  PENALTY.
   No person shall refuse to make the return provided to be made by this article or shall make any false or fraudulent return or false statement in any return with the intent to defraud the City, or shall avoid the payment of the tax, or any part thereof; no person shall aid or abet another in any attempt to evade the payment of the tax, or any part thereof, imposed by this article and no president, vice president, secretary or treasurer shall make or permit to be made for any corporation or association any false return, or any false statement in any return required in these sections, with the intent to evade the payment of any tax hereunder. Whoever violates any provision of this article, shall be fined not more than one thousand dollars ($1,000) or imprisoned not exceeding thirty days or both, at the discretion of the court, within the limitations aforesaid. In addition to the foregoing penalties, any person who knowingly swears to or verifies any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid shall be guilty of false swearing, and shall be punished in the manner provided by law. Any corporation for which a false return, or a return containing a false statement, as aforesaid, is made shall be punished by a fine of not more than one thousand dollars ($1,000). The circuit and criminal courts of the county in which the offender resides, or if a corporation, in which it carries on business, shall have concurrent jurisdiction to enforce this section.