(a) Whoever fails, neglects or refuses to make any return, questionnaire or declaration required by this chapter, or who refuses to pay the Ashland Municipal income tax, or the penalties and interest thereon imposed by this chapter, or who refuses to permit the Director of Finance and Public Record, or any duly authorized agent, to examine his books, records and papers, or who knowingly makes any incomplete, false or fraudulent return or who attempts to do anything whatever to avoid the payment of the whole or any part of the Ashland Municipal income tax, shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both. The failure of any employer or taxpayer to receive or procure a return, questionnaire or declaration form shall not excuse him from making a return, questionnaire or declaration or from paying the tax.
(b) Whoever violates Section 229.08 shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both.
In addition to the above penalty, any employee of the City who violates this section shall be immediately dismissed from the service of the City.
(Ord. 14-22. Passed 2-15-22.)