It shall be unlawful for any person to:
(A) Fail, neglect, or refuse to make any return or declaration required by this chapter;
(B) Make any incomplete, false, or fraudulent return;
(C) Willfully fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this chapter;
(D) Willfully fail, neglect, or refuse to withhold the tax from his or her employees or remit such withholding to the Commissioner;
(E) Refuse to permit the Commissioner or any duly authorized agent or employee to examine his or her books, records, papers, and federal income tax returns relating to the income or net profits of a taxpayer;
(F) Fail to appear before the Commissioner and to produce his or her books, records, papers, or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Commissioner;
(G) Refuse to disclose to the Commissioner any information with respect to the income or net profits of a taxpayer;
(H) Fail to comply with the provisions of this chapter or any order or subpoena of the Commissioner authorized hereby;
(I) Give to an employer false information as to his or her 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;
(J) Fail to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid, and city income tax withheld, or to knowingly give the Commissioner false information; and
(K) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this chapter.
(1980 Code, § 95.16) (Ord. 3218, passed 12-16-1974; Am. Ord. 7192, passed 12-15-2003) Penalty, see § 95.99