(a) The following shall be considered violations of this chapter.
(1) Failing, neglecting or refusing to make any return or declaration required by this chapter or Chapter 181;
(2) Making any incomplete, false or fraudulent return;
(3) Failing, neglecting or refusing to pay the tax, penalties or interest imposed by this chapter;
(4) Failing, neglecting or refusing to withhold the tax from employees or to remit such withholding to the Tax Administrator;
(5) Refusing to permit the 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;
(6) Failing to appear before the 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 Tax Administrator;
(7) Refusing to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer;
(8) Failing to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby; or
(9) Attempting to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) Any person who violates any of the provisions of this chapter shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both.
(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) Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this Chapter shall be confidential, and no disclosure thereof shall be made except to municipal, county, state or federal taxing agencies, or, except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this section shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both, for each offense. In addition to the above penalty, any employee of the Municipality who violates the provisions of this Section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 2004-07. Passed 9-29-04.)