Title 08 Taxation and Revenue
Chapter 08.10 Utilities, Franchise Taxes
Section 08.10.190 False Statement
It is unlawful for any person liable to tax under this chapter to fail or refuse to file a return or pay the tax or installment thereof when due, or for any person to make a false, fraudulent or incomplete return or any false, fraudulent or incomplete representation in or in connection with any such return, or to aid or abet another in any attempt to evade payment of tax or any part thereof, or for any person to fail to appear and/or testify in response to a subpoena issued pursuant to this chapter, or testify or supply false, fraudulent, or incomplete information to any investigator inquiring into the correctness of a return, or during the hearing of any appeal under the provisions of this chapter. It shall be unlawful for any person to in any manner hinder or delay the City or any of its officers or officials in carrying out the provisions of this chapter or any regulation promulgated pursuant to the authority thereof.
Date Passed: Monday, May 7, 2007
Effective Date: Wednesday, June 20, 2007
Recodification ORD C34025 Section 1
