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.or hold out or state to the public or to any customer, directly or indirectly, t~a~ the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the sell~hg ~rice of the property sold, or that, if added, it or any part thereof will be refunded. Any person vlolatimg any provision of this section is guilty of a misdemeanor. Section 13. SUIT FOR TAX. All taxes hereby levied shall be payable to the City Clerk and any civil suit for the collection thereof may be filed in any court of competent Jurisdiction in the State of California, and the City Attorney of said City shall prosecute the action. Section 14. RESALE CERTI~'£oATE. The City Clerk may at his option accept a State of California Resale~ Certificate as evidence that any sale is not a sale at retail, or he may in his discretion require an a~fidavit from the seller setting forth such information respecting such sale as he deems necessary to determine the nature of such sale. Section 15. DIBPOSITION OF PROCEEDB. All monies collected under and pursuant to the provisions of this ordinance shall be deposited and paid into the General Fund of the City of Banta Ana. Section 16. DIVULGING OF INFORMATION FORBIDDEN. It is unlawful for any officer o~ employee of the City of Banta Aha having an administrative duty under this ordinance to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equip- ment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expendi- tures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the City Council may, by resolution, authorize examination of the returns 0y Federal or State officers or employees or by ~he tax officers of this or any other city if a reciprocal arrangement exists. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly i~tersted may De given information as to the itmes included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties. Section l?. PENALTIES. Any person required to make, render, sign or verify any report under the provisions of this ordinance, 'who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due and required to be paid hereunder, ie guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment for a period of not more than six months, or by both such fine and imprisonment. Section 18. SAME. terms of this ordinance Any person, firm or corporation violating any of the shall 0e deemed guilty of a misdemeanor, and upon conviction thereof shall ce punishable by a fine cf not more than $500.00 or b~ imprisonment for a period of not more than six months, or by both such fine and imprisonment. Section 19. BEVERABILITY.~ If any section, subsection, sentence, clause, phrase, or portion of this ordinance is for any reason held to ~e invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinanc, The Council of this City hereby declares that it would have aAopted this ordlnanc~