No person shall knowingly make, present, aid, or assist in the preparation or presentation
of a false or fraudulent report, return, schedule, statement, claim, or document authorized
or required by municipal corporation ordinance or state law to be filed with the tax
commissioner, or knowingly procure, counsel, or advise the preparation or presentation
of such report, return, schedule, statement, claim, or document, or knowingly change,
alter, or amend, or knowingly procure, counsel or advise such change, alteration,
or amendment of the records upon which such report, return, schedule, statement, claim,
or document is based with intent to defraud the Municipality or the tax commissioner.