171.05 VIOLATIONS.

   Any person who shall:

   (a)   Fail, neglect or refuse to make any return or declaration required by this Title; or

   (b)   Make any incomplete, false or fraudulent return; or

   (c)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this Title; or

   (d)   Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator; or

   (e)   Refuse to permit the Administrator or any duly authorized agent or employee to examine his books, records, papers and Federal income tax returns relating to the income or net profits of a taxpayer; or

   (f)   Fail to appear before the Administrator and to produce his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator; or

   (g)   Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or

   (h)   Fail to comply with the provisions of this Title or any order or subpoena of the Administrator authorized hereby; or

   (i)   Give to the employer false information as to his true name, correct social security number and residence address or fail to promptly notify an employer of any change in residence address and date thereof; or

   (j)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or to knowingly give the Administrator false information; or

   (k)   Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Title;

Shall be guilty of a misdemeanor of the first degree and shall be fined not more than one thousand dollars ($1,000.00) or imprisoned not more than six months (6 mos.) or both for each offense.
(Ord. 5641-86. Passed 5-19-86)