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(a) It shall be unlawful for any person, whether as principal or agent, clerk or employee, either for himself or any other person, or for any body corporate, or an officer of any corporation, or as a member of any firm or copartnership, or otherwise, to:
(1) Commence, practice, transact or carry on any trade, calling, profession, occupation or business, subject to the imposition of a license tax under this article without first having procured a license from the city to do so, or without complying with any and all relations of such trade, calling, profession, occupation or business designated in this article.
(2) Fail or refuse to make any return required by this article.
(3) Fail to remit as and when due the full amount of any tax or additional tax or penalty and interest thereon.
(4) Make or cause to be made a false or fraudulent return.
(5) Make or cause to be made a false or fraudulent statement in a return, in written support of a return, or to demonstrate or support entitlement to a deduction, exclusion or credit or to entitle the person to an allocation or apportionment or receipts subject to tax.
(6) Fail or refuse to permit any lawful examination of any book, account, record or other memorandum by the tax collector.
(7) Fail or refuse to obtain a quarterly business license or to aid or abet another in any attempt to intentionally refuse to obtain such a license or evade the license fee.
(8) Reproduce, forge, falsify, fraudulently obtain or secure, or aid or abet another in any attempt to reproduce, forge, falsify, or fraudulently obtain or secure, an exemption from taxes imposed by this article.
(b) The violation of any provision of subsection (a) above shall constitute class 2 misdemeanor. Such violation shall constitute a separate violation of this article for each and every day that such trade, calling, profession, occupation or business is practiced, transacted or carried on. The granting of a license is not to be deemed as evidence or proof that the licensee has complied with the provisions of this chapter or other provisions of this Code, nor shall it estop the prosecution by the city for any violation of this Code.
(Ord. No. 7885, § 2, 8-3-92)