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

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

(3) Fail or refuse to make payment to the finance director of any taxes which have been collected by such person or retailer or which are due and owing to the City; or

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

(1) Fail or refuse to pay any tax imposed by this article or evade the payment thereof; or

(2) Aid or abet another in any attempt to evade the payment of any tax imposed by this article. (Code 1979, § 36-49; Ord. No. 2017-13, § 18, 4-3-2017)