No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent, report, return, schedule, statement, claim, or document authorized or required by village ordinance or state law to be filed with a the Tax Administrator, or knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or knowingly procure, counsel, or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the village or the Tax Administrator.
(Ord. 2015-032, passed 9-21-2015) Penalty, see § 38.99