§ 4.04.830. Violations designated.

It shall be a violation of this Code for any retailer, vendor or purchaser of tangible personal property outside the city for storage, use or consumption within the city to refuse to make any return, 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 director 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 chapter, 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. Any person making a false return or a return containing a false statement shall be deemed guilty of a violation. A separate offense shall be deemed committed upon each day during or on which a violation occurs or continues.

(Code 1981, § 2-4-62; Code 1993, § 4.04.830)