A. It shall be unlawful for any person to make any false or fraudulent return or false statement on any return, or for any person to fail or refuse to pay the use tax as set forth in this chapter, or evade the payment thereof, or to aid or abet another in any attempt to evade the payment of such tax.

B. Any person who knowingly violates any provision of this chapter or who knowingly fails to perform an act required by any provision of this chapter commits a Class A municipal offense punishable according to PMC 11.01.030.

C. Each and every twenty-four (24) hour continuation of any violation shall constitute a distinct and separate offense. (Ord. 190, 1982; Amended Ord. 530 §1, 2005)