§ 53-378. Violations; evasion of collection or payment of tax.
Latest version.
It shall be a violation of this article for any vendor to refuse to make any return
provided to be made in this article or to make any false or fraudulent return or any
false statement in any return or to fail or refuse to make payment to the manager
of finance of any taxes collected or due the city, or in any manner to evade the collection
and payment of the tax, or any part thereof, imposed by this article, or for any person
or purchaser to fail or refuse to pay such tax or evade the payment thereof, or to
aid or abet another in any attempt to evade the payment of the tax imposed by this
article. Any corporation making a false return or a return containing a false statement
shall be guilty of a violation of this article.
