No person shall refuse to make the return provided to be made under the terms and provisions of this article, or 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, nor shall any person aid or abet another in any attempt to evade the payment of the tax, or any part thereof, imposed by this article; nor shall the president, vice- president, secretary or treasurer of any corporation make or permit to be made for any corporation or association any false return, or any false statement in any return required by this article, with the intent to evade the payment of any tax hereunder.
(1961 Code 787.23)
(1961 Code 787.23)