It shall be unlawful for any person to refuse to make the return required to be made, or to make any false or fraudulent return or false statement in any return with the intent to defraud the city, or to evade payment of the tax, or any part thereof, imposed by this article, or for 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.
(Ord. 2005-06-03. Passed 3-20-06.)