(a) It is unlawful to refuse to make the return provided to be made in Section 711.04 of this article; or to make any false or fraudulent return or false statement in any return, with intent to defraud the City or to evade the paying 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 to make or permit to be made for any corporation or association any false return, or any false statement in any return required in this article, with the intent to evade the payment of any tax hereunder. Whoever violates any of the provisions of this section, shall be fined not more than one hundred dollars ($100.00) or imprisoned not exceeding thirty days, or both. In addition to the foregoing penalties, whoever knowingly swears to or verifies any false or fraudulent statement, with the intent aforesaid, is guilty of false swearing, and, shall be punished in the same manner provided by law. Any corporation for which a false return, or a return containing a false statement as aforesaid, is made, shall be punished by a fine of not more than one hundred dollars ($100.00).
(3-27-75)
(b) Any officer or employee of the City who violates Section 711.17 shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than one year or both. (1-27-83)