It shall be unlawful for any person liable to tax hereunder to fail or refuse to make application or return for a license, or to pay the fee, tax or installment thereof when due, or for any person to make any false or fraudulent application or return or any false statement or representation in, or in connection with, any application or return, or to aid or abet another in any attempt to evade payment of the fee or tax or any part thereof, or for any person to fail to appear and testify in response to a subpoena issued pursuant thereto, or to testify falsely upon any investigation of the correctness of a return, or upon the hearing of any appeal, or in any manner to hinder or delay the city or any of its officers in carrying out the provisions of this subchapter.
(Ord. 247, passed 12-3-1956) Penalty, see § 110.999