No person shall refuse to make the return provided to be made in Section 757.14; or to make any false or fraudulent return or false statement in any return with intent to defraud the City or to evade the paying of the tax, or any part thereof, imposed by this article; or for any person to aid or abet another in any attempt 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 required return in this ordinance, with the intent to evade the payment of any tax hereunder. (1972 Code §19-1-19)