It is unlawful for any person liable to tax under this chapter to fail or refuse to make the returns as and when required or to pay the tax when due, or for any person to make any false or fraudulent return or any false statement or representation in, or in connection with, any such return, or to aid or abet another in any attempt to evade payment of the tax, or any part thereof. (Ord. 1227 § 13, 1981; Ord. 973, 1978)