(a) No person shall fail or refuse to make, in whole or in part, the return provided to be made in Section 737.21; or make any false or fraudulent return or false or materially misleading statement in any return, with the intent to defraud the City or evade the payment of the tax or any part thereof imposed by this article; or aid or abet another in any attempt to evade the payment of the tax, or any part thereof, imposed by this article. No president, vice-president, secretary or treasurer of any corporation shall make or permit to be made for any corporation or association any false return or any false or materially misleading statement in any return required in this article, with the intent to evade the payment of any tax hereunder.
(b) No person shall violate any of the provisions of this section. In addition, no person shall knowingly swear to or verify any false, incomplete or fraudulent return or any return containing any false or fraudulent or materially misleading statement, with the intent aforesaid. No corporation shall make a false or incomplete return or a return containing a false statement or a materially misleading statement.
(1970 Code Sec. 29-35)