A. It is unlawful for any person to fail or refuse to make or file any return required to be made or filed by this chapter or to make any false or fraudulent return or any false or fraudulent statement in any return.

B. It is unlawful for any applicant for a tax refund to make a false statement in connection with such application.

C. It is unlawful for any person other than the city to become enriched or to gain any benefit from the collection or payment of the taxes levied by this chapter.

D. It is unlawful for any person to aid or abet another in any attempt to evade the payment of the tax imposed by this chapter.

E. It is unlawful for any person to violate any other provisions of this chapter.

F. A criminal action may be brought against any person, officer, employee, employer, agent, or other representative who violates any of the provisions of this article. Each day that this chapter is violated and/or each action violated shall constitute a separate violation. A criminal action may be brought in county District Court or Municipal Court. Each violation is punishable by a fine of up to nine hundred ninety-nine dollars or three days in the county jail. (Ord. 1993-7 Exh. B (part))