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 West Alexandria’s ordinance or state law to be filed with 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 West Alexandria or the Tax Administrator.
(Ord. 917, passed 7-19-2021)