No person shall refuse to make the return required to be made in Section 757.03; or to make any false or fraudulent return or false statement in any return, with intent to defraud the City or to evade the payment 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 hereof, imposed by this article, or 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. Any person violating any of the provisions of this article shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than five hundred dollars ($500.00). In addition to the foregoing penalties, any person who shall knowingly swear to or verify any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid, shall be guilty of the offense of false swearing, and on conviction thereof shall be punished in the manner provided by law. Any corporation, partnership, company or other business organization for which a false return, or a return containing a false statement as aforesaid, shall be made, shall be guilty of a misdemeanor and shall be punished by a fine not more than five hundred dollars ($500.00). (Ord. 299. Passed 5-15-06.)