Any person who shall fail, neglect or refuse to make any return required by this chapter, or any person who shall refuse to permit the Woodford County Treasurer or any agent designated by him in writing to examine his books, records and papers, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid the full disclosure of the amount of gross rent in order to avoid the payment of the whole or any part of this tax shall be guilty of a misdemeanor and, upon conviction, be fined not more than one hundred dollars ($100.00) or imprisoned for not more than thirty (30) days, or both.
(Ord., passed 2-16-93)