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(h) penalty for Failure to File Sta~cmen% Required or for ~akin~ ~lse <br /> Statement. if any person subjecS to the payment of a license tax required under <br /> this o~dinance shell fail on refuse %o file the statemen~ or statements required by <br /> ~his ordinance: or who shall ~ke a false ssatement in the affidavit required by this <br /> ordinance, sh~ll, upon conviction thereof, be fined not more than five hundred ($500.00) <br />-dollars or confined to jail not more than six (8) monShs, or both, in the discretion <br /> of the Court or ~ury. <br /> <br /> ~i) i Fraudulent Returns. If it spoil ~ppe~r ihat the grOSS receipts or other <br /> maid%ers pertinent to license tax assessment have been wilfutty reported-incorrectly or <br /> retn~]ed incorrectly to the City Collector, such person shall pay in addition to the <br /> increased license ~ assessed, as prov~de~ in s~-section (b) of Section 19 of this <br /> Chzp~er~ a penalty of 25% of such LncreaSed ~sSessment. <br /> <br /> ~y p~rsO~ ~ho sh~lt f~il to appear befor~ the proper enforc~ent officer <br /> ~f ~h~ City of Pomtsmou%h and pr~uce such r~cords~ books ~nd p~pers~ when duly <br /> sun~on~d~ or s~lt rsf~s~ to permit said p~ope~ enforcement officer ~o ~ke or cause <br /> 5o be m~de such~other ~d further investigation ~nd audit of s~ld books and <br /> shzil~uDon~onwiction thereof~ be fined not more th~n five hundr~ (~BO0.OO) <br /> <br />-2- <br /> <br /> <br />