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No person shall violate or fail to comply with any of the provisions or requirements of this chapter, or neglect, fail or refuse to furnish correct and complete reports or returns or to pay over any tax levied by this chapter at the time required, or knowingly make any incomplete, false or fraudulent return, or attempt to do anything whatever to avoid the payment of the whole or any part of the tax imposed by this chapter.
(Ord. 39-76. Passed 1-12-77.)