§ 5.12.210. Personal property tax—False statement or failure to file—Penalty.

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A person who, either for himself or as agent for another, or as agent, officer, or manager of a corporation, makes a false statement, return or list required by this chapter relating to the amount, kind or value of personal property subject to taxation by the borough with intent to avoid or evade the assessment on taxation of the property, or part of it, or fails or refuses to make and file such a statement, return or list when required with intent to avoid or evade the assessment or taxation of the property or part of it, is guilty of a violation of this chapter, and upon conviction is punishable by a fine of not more than $300.00 or by imprisonment for not more than 30 days, or both such fine and imprisonment, together with the costs of prosecution. Each act or day of violation shall constitute a separate offense.

(KPC § 25.05.080)

                    
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