(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) Whoever makes any false or untrue statement on any return required by §§ 33.065 to 33.076, or whoever refuses inspection of the books, records, or accounts in his or her custody and control setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by §§ 33.065 to 33.076, shall be guilty of a violation and, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 and costs of prosecution, and, in default of payment and of such fine and costs, to imprisonment for not more than 30 days. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by §§ 33.065 to 33.076.
(C) An employer or taxpayer who makes a false or untrue statement on any return required by §§ 33.090 to 33.097, who refuses inspection of his or her records in his or her custody and control setting forth his or her employees subject to this tax, who fails or refuses to file a return required by §§ 33.090 to 33.097, or who violates any other provisions of §§ 33.090 to 33.097, shall, upon conviction thereof, be sentenced to pay a fine not more than $600, and in default of payment, to imprisonment for a term not to exceed 30 days.
(Ord. 01-03, passed 10-6-2003; Ord. 2007-03, passed 12-3-2007)