(a) No person shall do any of the following:
(1) Fail, neglect or refuse to make any return or declaration required by this Title;
(2) Make any incomplete, false or fraudulent return;
(3) Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this Title;
(4) Willfully fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Director of the Department of Taxation;
(5) Refuse to permit the Director 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;
(6) Fail to appear before the Director and to produce his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Director;
(7) Refuse to disclose to the Director any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this Title or any order or subpoena of the Director authorized hereby;
(9) 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 date thereof;
(10) 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 Director false information; or
(11) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Title.
(b) Whoever violates this section is guilty of an income tax violation, a misdemeanor of the first degree for each offense, punishable under Chapter 501 of the Part Five General Offenses Code.
(Ord. 4708-1974. Passed 12-3-74; Ord. 7905-1993. Passed 1-4-94.)