120. Prosecution for abetment.-

Where any person knowingly and willfully aids, abets, assists, incites or induces another person to make or deliver a false return, account, statement, certificate or declaration under this Ordinance, or himself knowingly and wilfully makes or delivers such false return, account, statement, certificate or declaration on behalf of another person, he shall be punishable with imprisonment for a term which may extend to three years, or with fine, or with both.