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Any person convicted before the District Magistrate having jurisdiction of the City, of violating any of the provisions or requirements of this chapter, or of failing, neglecting or refusing to pay any tax, penalty or interest imposed under this chapter, or of refusing to permit the Receiver of Taxes, or any other person authorized under this chapter, to examine his books, records and papers, or of knowingly making any incomplete, false or fraudulent return, or of attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this chapter, shall be fined not more than five hundred dollars ($500. 00) for each and every offense, and the costs of prosecution thereof, and, in default of the payment thereof, shall be imprisoned in the County Jail for not more than thirty days.
Such fine or penalty shall be in addition to any other penalty imposed by any other section of this chapter. The failure of any employer or taxpayer to receive or procure a return shall not excuse him from making a return.
(Ord. 27-75. Passed 9-17-75.)