(a) No person, including any officer of a corporation or employee of a corporation having control or supervision of or charged with the responsibility of filing returns, shall fail to file any return or report required to be filed by this chapter, or file or cause to be filed any incomplete, false or fraudulent return, report or statement, or aid or abet another in the filing of any false or fraudulent return, report or statement.
(b) If any operator required to file monthly returns under this chapter fails, in two consecutive months or in three or more months within a twelve-month period, to file such returns when due or to pay the tax thereon, or if any operator authorized by the Director of the Department of Taxation to file returns at less frequent intervals, fails on two or more occasions within a twenty-four month period, to file such returns when due or to pay the tax due thereon, the Director of the Department of Taxation may require such operator to furnish security in an amount equal to the average tax liability of the operator for a period of one year, as determined by the Director of the Department of Taxation from a review of returns or other information pertaining to such operator, which amount shall in no event be less than one hundred dollars ($100.00). The security may be in the form of an advance tax payment to be applied to pay the tax due on subsequent returns, or a corporate surety bond satisfactory to the Director of the Department of Taxation, conditioned upon payment of the tax due with the returns from the operator. The security must be filed within ten days following the operator's receipt of the notice from the Director of the Department of Taxation of its requirements.
A corporate surety bond filed under this section shall be returned to the operator if, for a period of twelve consecutive months following the date the bond was filed, the operator has filed all returns and remitted payment therewith within the time prescribed in this chapter.
(Ord. 8746-2000. Passed 12-5-00.)