Any person who violates the provisions of this article by refusing to make the returns required or makes a false or fraudulent return or false statement in any return with intent to defraud the city or to evade the payment of tax, or any part thereof shall be guilty of a misdemeanor and shall be fined the sum of not more than $500 or be imprisoned not more than 30 days, or both for each violation.
(Ord. 1276, passed 6-29-00)