It shall be unlawful for any person liable to tax hereunder to fail or refuse to secure the license, to make the returns as and when required, or to pay the fee or tax when due, or for any person to make any false or fraudulent application or return or any false statement or representation in, or in connection with, any such application or return, or to aid or abet another in any attempt to evade payment of the fee or tax, or any part thereof, or for any person to fail to appear and/or testify falsely upon any investigation of the correctness of a return, or upon the hearing of any appeal, or in any manner to hinder the city or any of its officers in carrying out the provisions of this chapter. (Ord. M-203 §22, 1954)