(a) No person shall do any of the following:
(1) Willfully refuse to pay or collect the tax;
(2) Willfully refuse to make the return required by this article;
(3) Willfully make any false or fraudulent return or false statement in any return with the intent to defraud the Town;
(4) Willfully evade the payment of the tax, or any part thereof;
(5) Willfully aid or abet another in an attempt to evade the payment of the tax, or any part thereof;
(6) For any officer, partner or principal of any corporation or association to willfully make or willfully permit to be made for such corporation or association any false return, or any false statement in any return, with the intent to evade payment of the tax.
(b) Any person found guilty of willfully violating the provisions of this article shall be fined not more than five hundred dollars ($500.00) or imprisoned for a period of not more than thirty days, or both fined and imprisoned.
(Passed 8-27-85.)