(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(Prior Code, § 741.99)
(B) (1) No person shall refuse to make the return provided to be made in § 110.26 of this chapter or make any false or fraudulent return or false statement in any return, with intent to defraud the city or to evade the payment of the tax, or any part thereof, imposed by §§ 110.20 through 110.46 of this chapter, or for the president, vice president, secretary or treasurer of any corporation to make or permit to be made for any corporation or association any false return, or any false statement in any return required in §§ 110.20 through 110.46 of this chapter, with the intent to evade the payment of any tax hereunder. Any person violating any of the provisions of § 110.26 of this chapter, on conviction thereof, shall be fined in an amount set by Council from time to time or imprisoned not exceeding 30 days, or punished by both fine and imprisonment.
(2) In addition to the foregoing penalties, any person who shall knowingly swear to or verify any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid, shall be guilty of the offense of false swearing and, on conviction thereof, shall be punished in the manner provided by law.
(Prior Code, § 745.99) (Ord. passed 10-21-1980)