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The Mayor or the Chairman of any committee of the City Council
before which the appeal is to be heard, may, by subpoena, require
the attendance thereat of any person, and may also require him to
produce any pertinent books and records. Any person served with
such subpoena shall appear at the time and place therein stated
and produce the books and records required, if any, and shall testify
truthfully under oath administered by the Chairman in charge of the
hearing on appeal as to any matter required of him pertinent to the.
appeal, and it shall be unlawful for him to fail or refuse so to do.
Section 21. CLERIC TO MAKE RULES: The Clerk shall have the power,
and it shall be his duty, from time to time, to a dopt, publish
and enforce rules and regulations not inconsistent with this
ordinance orwith law for the purpose of carrying out the provisions
hereof, and it shall be unlawful to violate or fail to comply with,
any such rule or.regulation.
Section 22. MAILING OF NOTICES: Any notice required by this
ordinance to be mailed to any taxpayer shall be sent by ordinary
mail, addressed to the address of the taxpayer as shown by the
records of the Clerk, or if no such address is shown, to such add-
ress as the Clerk is able to ascertain by reasonable effort, fail-
ure of the taxpayer to receive any such mailed notice shall not
release the taxpayer from any tax or any penalties thereon, nor
shall such failure operate to extend any time limit set by the pro-
visions of this ordinance.
Section 23. FALSE RETURNS, ETC.: It shall be unlawful for any
person liable to tax hereunder to fail or refuse to secure the
license, to make the returns as and when required or to pay the
fee or tax when due, or for any person to make any false or fraud-
ulent application or return or any false statement or representa-
tion in, or in connection iwth, any such application or return,
or to aid or abet another in any attempt to evade payment of the
fee or tax, or any part thereof, or for any person to fail
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