191.09 RETURNS TO BE CONFIDENTIAL.

   All returns and information relating to the business of any person required to collect the tax imposed by this chapter and coming into the possession of the Finance Director, his agents and employees shall be held confidential.  No disclosures thereof shall be made unless ordered by a court of competent jurisdiction excepting, however, the Finance Director may furnish the Bureau of Internal Revenue, Treasury Department of the United States with copies of returns filed.

(1964 Code §63.09)

191.10 SEPARABILITY.

   Sections 191.01 to 191.09, inclusive, and each part of such sections, are hereby declared to be independent sections or parts of sections, and notwithstanding any other evidence of legislative intent it is hereby declared to be the controlling legislative intent that if any provision of such sections, or the application thereof to any person or circumstances, is held invalid, the remaining sections or parts of sections, and the application of such provision to any persons or circumstances, other than those as to which is it held invalid, shall not be affected thereby, and it is hereby declared that this chapter would have been passed independently of such section, sections or parts of a section so held to be invalid.

(1964 Code §63.10)

191.99 PENALTY.

   Whoever being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter willfully fails or refuses to charge and collect or to pay such taxes, or to make return to the Finance Director as required by this chapter, or to permit the Finance Director, or his duly authorized agent to examine his books and other records, in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or fails or refuses to maintain and keep such books and records for three years or such lesser or greater time as may be permitted or required by the Finance Director, shall be guilty of a misdemeanor of the first degree and shall be punished as provided in Section 101.99.

(1964 Code §63.09, 63.99; Ord. 1973-147.  Passed 12-17-73.)