No person shall refuse to make the returns provided to be made by this article; or make any false or fraudulent return or false 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.
No person shall aid or abet another person in any attempt to evade the payment of the tax, or any part thereof, imposed by this article; and no officer, or official, of any corporation shall make, or permit to be made, for such corporation, any false or fraudulent return or any false statement in any return required by this article with the intent to defraud the City, and no person shall evade the payment of any tax hereunder.
(Ord. 77-30. Passed 12-19-77.)