Any person who knowingly falsifies a property tax return or makes a false affidavit to a statement required by a tax ordinance relative to the amount, location, kind or value of property subject to taxation with intent to evade the taxation is guilty of a minor offense punishable by a fine not to exceed five hundred dollars ($500) per tax return filed or which should have been filed, in addition to the penalty owed as a result of the failure to pay the full amount of taxes owed.
(Am. Ord. No. 2003-05, passed 5-6-03; Am. Ord. 2016-02, passed 2-23-16; Am. Ord. 2016-16, passed 7-12-16)