§ 7-422. FALSE AND FRAUDULENT RETURNS.

No person required to make, render, sign or verify any report under the provisions of this article, shall make any false or fraudulent return, with intent to defeat or evade the determination of an amount due and required to be paid hereunder. The penalties provided by this Code shall be in addition to the penalties and interest contained in Section 6482, 6484, 6485 and 6565 of the Revenue and Taxation Code of the State of California, which sections are incorporated by reference under Sections 7-402 and 7-403 of this Code. (Orig. Ord. 3669 and 4311).