Boonville False returns ordinance (§ 10-14)

Whoever shall make or file with the city clerk under the provisions of this article a false statement under oath shall forfeit his license and be deemed guilty of an offense; it shall be the duty of the city clerk to carefully examine all statements filed with him and to prosecute all violations of this article according to law; provided, that before instituting any such prosecution he shall give the merchant, manufacturer, wholesaler or service occupation an opportunity to explain the statement and correct it if inadvertently made; and if it shall appear to the city clerk that such false statement was willfully and corruptly made, he shall report all the facts to the appropriate legal authority.