Any person who willfully attempts in any manner to avoid or defeat the tax imposed by this chapter or the payment of all or any part thereof, or any person required by this chapter to pay the tax, to make a return, to keep any records, or to supply any information who willfully fails to pay all or any part of such tax, make such return, keep such records, or supply such information at the time or times required by this chapter, shall be guilty of an infraction. (Ord. 1803 § 1, 1978).