No person shall knowingly make, present, aid or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim and/or document authorized or required by this Chapter 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 and/or document is based with intent to defraud the City.
(Source: ORC 718.35)
(Ord. 2020-10. Adopted 04/23/20)