(a) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) File any incomplete, false or fraudulent return;
(3) Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(4) Willfully fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Income Tax Administrator;
(5) Refuse to permit the Income Tax Administrator or any duly authorized agent or employee to examine his books, record, papers and federal and state income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Income Tax Administrator any information with respect to the income or net profits of a taxpayer upon order or subpoena of the Income Tax Administrator;
(7) Refuse to disclose to the Income Tax Administrator any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this ordinance or any order or subpoena of the Income Tax Administrator authorized hereby; or
(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; or
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages, paid, and the Village of Cadiz tax withheld, or to knowingly give the Income Tax Administrator 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 chapter.
(b) Any person who violates any of the provisions above shall be guilty of a misdemeanor of the first-degree and shall be subject to the penalties provided for in Section 181.99. (Ord. 2009-18. Passed 11-19-09.)