173.27 VIOLATIONS.

   No person shall:

   (a)    Fail to complete and timely return the registration statement provided for in Section 173.28 or the tenant identification form provided for in Section 173.53; or

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

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

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

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

   (f)    Refuse to permit the Tax 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

   (g)    Fail to appear before the Tax 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 of subpoena of the Tax Administrator; or

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

   (i)    Fail to comply with the provisions of this chapter or any order of subpoena of the Tax Administrator authorized hereby; or

   (j)   Give to an 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 the date thereof; or

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

   (l)   Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.

      (Ord. 2004-218. Passed 12-21-04.)