It shall be unlawful for any person to refuse to make the return provided to be made in Section 711.07; or to make any false or fraudulent return or false statements; in any return, with intent to defraud the City or to evade the payment 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 or association to file any false return, or any false statements in any return required by this article, with the intent to evade the payment of any tax hereunder. And any person violating any of the provisions of this section shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than one thousand dollars ($1000.00) or imprisoned not exceeding one (1) year in the regional jail or punished both by fine and imprisonment, at the discretion of the court, within the limitations aforesaid. In addition to the foregoing penalties, any person who shall knowingly swear to or verify 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 containing a false statement, as aforesaid, shall be made, shall be guilty of a misdemeanor and shall be punished by a fine of not more the one thousand dollars ($1000.00). (Passed 9-14-09.)