§ 115.12  VIOLATION, FINES.
   No person shall fail, neglect or refuse to make any return, or part thereof, including Form 1099 and W-2s, federal tax return, state tax return for net profits, required by this chapter. No employer shall fail to withhold the employee license fee and to pay over to the city the fees so withheld. No person shall refuse to permit the Finance Director or any agent or employee designated in writing by the Finance Director to examine the financial records, books, and papers. No person shall knowingly make any incomplete, false or fraudulent return. No person shall fail, neglect or refuse to apply for an occupational license fee reporting number or business license. No person shall attempt to do anything whatever to avoid the full disclosure of the amount of earnings or profits in order to avoid payment of the whole or any part of the occupational license fee. A person who shall violate any of the provisions of this chapter shall be subject to be fined pursuant to the provisions of KRS 67.790 and/or be subject to citation before the City Code Enforcement Board.
(Ord. 51, 2021, passed 4-23-21)