§ 68-558. Violations.

Latest version.

Any person subject to the provisions of this article, or any officer, agent, servant or employee thereof, who shall fail, neglect or refuse to make any report or return required by this article, or who shall willfully refuse to pay the tax, penalty and interest imposed by this article, or who shall refuse to permit the commissioner or any of his duly authorized agents or employees to examine his books, records or papers under his control or who shall willfully make any incomplete, false or fraudulent return, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of tax due, shall be deemed guilty of an ordinance violation and subject to the penalties prescribed in section 1-17.

(Code of Gen. Ords. 1967, § 32.307; Ord. No. 65276, 3-22-90)

                    
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