(a) Any person who fails, neglects or refuses to make any declaration or return required by this chapter, any employer who fails, neglects or refuses to deduct or withhold the tax from his or her employees, any person who refuses to permit the Income Tax Officer or any agent designated by him or her to examine his or her books, records and papers, and any person who knowingly makes any incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his or her net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by this chapter, shall be fined in the amount set forth by the Board of Commissioners in the fee resolution and costs and, in default of payment thereof, shall be imprisoned not more than 30 days for each offense. A separate offense shall be deemed committed each day during or on which a violation occurs or continues.
(b) The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this chapter.
(c) The failure of any person to receive or procure forms required for making the declaration or returns required by this chapter shall not excuse him or her from making such declaration or return.
(Ord. 670, passed 10-17-1990)