(A) Any person shall be guilty of a misdemeanor and shall be fined not more than $500 or imprisoned not more than six months, or both, for each offense, who shall:
(1) Fail, neglect, or refuse to make any return or declaration required by these regulations;
(2) Make any incomplete, false, or fraudulent return;
(3) Fail, neglect, or refuse to pay the tax, penalties, or interest imposed by these regulations;
(4) Fail, neglect, or refuse to withhold the tax from his or her employees or remit the withholding to the Commissioner;
(5) Refuse to permit the Commissioner or any duly authorized agent or employee to examine his or her books, records, papers, and federal income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Commissioner and to produce his or her books, records, papers, or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Commissioner;
(7) Refuse to disclose to the Commissioner any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of these regulations or any order or subpoena of the Commissioner authorized hereby;
(9) Give to an employer false information as to his or her 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 qualifying wages paid, and Anna tax withheld, or to knowingly give the Commissioner 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 these regulations.
(B) Prosecutions. Prosecutions under the regulations must be commenced within five years from the time of the offense, except in the case of failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be ten years from the date the return was due or the date the false or fraudulent return was filed.
(C) Failure to receive forms - not a defense. The failure of any employer or person to receive or procure a return, declaration, or other required form shall not excuse him or her from making any information return declaration or return, from filing the form, or from paying the tax.
(Ord. 670-77, passed 11-9-1977; Am. Ord. 1232-98, passed 11-24-1998; Am. Ord. 1338-01, passed 6-26-2001; Am. Ord. 1339-01, passed 6-26-2001; Am. Ord. 1428-04, passed 6-22-2004; Am. Ord. 1464-05, passed 12-13-2005; Am. Ord. 1482-01, passed 8-8-2006; Am. Ord. 1690-15, passed 12-22-2015)