No person shall refuse to make the return required to be made in this article or to make any false or fraudulent return or false statement in such return, with intent to defraud the Town or to evade the payment of the tax, or any part thereof, imposed by this article, 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 this article, with the intent to evade the payment of any tax hereunder. Any person violating this article shall be guilty of a misdemeanor and, on conviction thereof, shall be punished as provided in Section 101.99. In addition to the foregoing penalties, any person who shall knowingly swear to or verify any false or fraudulent 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. Any corporation for which a false return or a return containing a false statement, as aforesaid, shall be made shall be guilty of a misdemeanor and shall be punished as provided in Section 101.99.
(Passed 12-27-51)