(a) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Make any incomplete, false or fraudulent return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(4) Fail, neglect or refuse to withhold the tax from his employees or to remit such withholding to the Administrator;
(5) Refuse to permit the Administrator or any duly authorized agent or employee to examine his books, records, papers and Federal income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Administrator and produce his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer, upon order or subpoena of the Administrator;
(7) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this chapter or with any order or subpoena of the Administrator authorized hereby;
(9) Give to an employer false information as to his true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence address and date thereof;
(10) Fail to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid and City tax withheld, or knowingly give the Administrator false information; or
(11) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) All prosecutions under this chapter must be commenced within three years from the time of the offense complained of except in the case of failure to file a return, filing a false or fraudulent return or omitting to report twenty-five percent or more of income required to be reported, in which event the limitation of time within which prosecution must be commenced shall be six years from the date the return was due or the date the false or fraudulent return was filed. (Adopting Ordinance)
(c) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 67-50. Passed 9-25-67.)