(1) To fail or refuse to make any return required to be made by this article;

(2) To make any false or fraudulent return, or any false statement in any return;

(3) To fail or refuse to make payment to the finance director of any taxes which have been collected or which are due and owing the city under this article; or

(4) To evade, in any manner, the collection and payment of the tax, or any part thereof, imposed by this article.