(a) The following shall be considered violations of this chapter:
(1) Failing, neglecting or refusing to make any return or declaration required by this chapter; or
(2) Making any incomplete, false or fraudulent return; or
(3) Failing, neglecting or refusing to pay the tax, penalties or interest imposed by this chapter; or
(4) Failing, neglecting or refusing to withhold the tax from employees or to remit such withholding to the Clerk-Treasurer; or
(5) Refusing to permit the Clerk-Treasurer or any duly authorized agent or employee to examine books, records and papers and federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Failing to appear before the Clerk-Treasurer and to produce books, records, federal income tax returns and papers relating to the income or net profits of a taxpayer under order or subpoena of the Clerk-Treasurer; or
(7) Refusing to disclose to the Clerk-Treasurer any information with respect to the income or net profits of a taxpayer; or
(8) Failing to comply with the provisions of this chapter or any order or subpoena of the Clerk-Treasurer authorized hereby; or
(9) Attempting to do any thing whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) Whoever violates any provision of subsection (a) hereof shall be fined not more than five hundred dollars ($500.00) for each offense.
(c) The failure of any employer or taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return or declaration, from filing such form, or from paying the tax.
(d) Any information gained as the result of the filing of any tax return, investigation, hearing or verification required or authorized by this chapter shall be confidential, except for official purposes and except in accordance with proper judicial order. Any person divulging such information shall be fined not more than five hundred dollars ($500.00) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense. In addition to such penalties, any employee of the Municipality who violates any provision of this section relative to disclosures of confidential information shall be immediately dismissed from the service of the Municipality.
(Ord. 1400. Passed 11-24-75.)