It is a violation of this subchapter for any person subject to the tax levied by this subchapter to refuse to make any return provided to be made; to make any false or fraudulent return or any false statements in any return; to fail or refuse to make payment to the Town Manager of any taxes due the town; or in any manner to evade the payment of the tax, or any part thereof imposed by this subchapter; or for any person to aid or abet another in any attempt to evade the payment of the tax imposed by this subchapter.