§ 15-42. Making false affidavits or statements to procure business tax receipt.

It shall be unlawful to make any false statements or misrepresentation of facts when applying for a business tax receipt. The business tax division shall inquire as to the nature of the businesses, trades, or professions being conducted and the business entity shall provide all information necessary for the establishment of the proper business tax classification. It shall be unlawful for any person to make any false written affidavit or verbal representation as to the amount of capital invested, or of the value of stock, goods, or other property invested in the business, and file such affidavit or make such verbal representation with the city business tax division, or any other city official, for the purpose of procuring a business tax receipt for a sum less than is lawfully payable by the business entity. Any such business tax receipt so obtained shall be void.

(Code 1953, § 23-15; Ord. No. C-82-78, § 2, 9-21-82; Ord. No. C-89-50, § 7, 7-6-89; Ord. No. C-06-41, § 2, 12-19-06 )