(a) The following shall be considered violations of this Ordinance:
(1) Failing, neglecting or refusing to make any return or declaration required by this Ordinance or the Rules and Regulations adopted by the Council of the City of Bucyrus pursuant to this Ordinance; or
(2) Making any incomplete, false or fraudulent return; or
(3) Failing, neglecting or refusing to pay the tax, penalties or interest, imposed by this Ordinance; or
(4) Failing, neglecting, or refusing to withhold the tax from employees or to remit such withholding to the City Income Tax Administrator; or
(5) Refusing to permit the City Income Tax Administrator or any duly authorized agent or employee to examine books, records and papers and Federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Failing to appear before the City Income Tax Administrator and to produce books, records, Federal income tax returns and papers relating to the income or net profits of a taxpayer under order or subpoena of the City Auditor; or
(7) Refusing to disclose to the City Income Tax Administrator any information with respect to the income or net profits of a taxpayer; or
(8) Failing to comply with the provisions of this Ordinance or the Rules and Regulations adopted by the Council of the City of Bucyrus pursuant to this Ordinance, or any order or subpoena of the City Income Tax Administrator authorized hereby; or
(9) Attempting to do anything to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Ordinance.
(b) Any person who violates any of the provisions of subsection (a) hereof shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) for each offense.
(c) The failure of any employer or taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return or declaration, from filing such form, or from paying the tax.
(d) The term “person” as used in this section shall, in addition to the meaning prescribed in Section 185.01, include in the case of an association or corporation not having any partner, member or officer within the City, any employee or agent of such association or corporation who can be found within the corporate limits of the City.
(e) Prosecutions for an offense made punishable under this section shall be commenced within three (3) years after commission of the offense, provided that in the case of fraud, failure to file a return, or omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six (6) years after the commission of the offense. (Ord. 57- 2003. Passed 12-30-03.)