1. Any person who fails, neglects or refuses to make any declaration or return required hereunder, any employer who fails, neglects or refuses to register or to pay the tax deducted from his employees, or fails, neglects or refuses to deduct or withhold the tax from his employees, any person who refuses to permit the Officer or any agent designated by him to examine his books, records, and papers, and any person who knowingly makes any incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed hereunder, shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Borough, shall pay a judgment of not more than $600 plus all court costs and reasonable attorney fees. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by a magisterial district judge. If the defendant neither pays nor timely appeals the judgment, the Borough may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each Section of this Part which shall be found to have been violated shall constitute a separate violation. All fines and penalties collected by any magisterial district judge shall be paid to the Officer of the taxing district, to be credited to the account of the taxing district. [A.O.]
2. Any person who divulges any information which is confidential under the provisions hereof shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Borough, shall pay a judgment of not more than $600 plus all court costs and reasonable attorney fees. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by a magisterial district judge. If the defendant neither pays nor timely appeals the judgment, the Borough may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each Section of this Part which shall be found to have been violated shall constitute a separate violation. [A.O.]
3. The penalties imposed under this Section shall be in addition to any other penalty imposed by any other section hereof.
4. The failure of any person to receive or procure forms required for making the declaration or returns required hereunder shall not excuse him from making such declaration or return.
(Ord. 179, 11/7/1966, §10; as amended by A.O.