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(A) Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this subchapter; or
(2) Knowingly make an incomplete, false or fraudulent return; or
(3) Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this subchapter; or
(4) Fail, neglect or refuse to withhold the tax from his employees and remit such withholding tax to the Tax Administrator; or
(5) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or his employer’s books, records, papers or federal income tax returns; or
(6) Fail to appear before the Tax Administrator and to produce his or his employer’s books, records, papers, 1099s, W-2's or federal income tax returns upon order or subpoena of the Tax Administrator; or
(7) Refuse to disclose to the Tax Administrator any information with respect to such person’s or such person’s employer’s income or net profits; or
(8) Willfully give to an employer by an employee false information as to his true name, correct social security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof; or
(9) Failure on the part of any employer to maintain proper records of employees’ residence addresses, total wages paid and municipal tax withheld, or to knowingly give the Tax Administrator false information; or
(10) Fail to comply with the provisions of this subchapter or any order or subpoena of the Tax Administrator; or
(11) Fail, neglect or refuse to make any payment on the estimated tax for any year as required by § 95.07 of this subchapter; or
(12) Fail, as president or treasurer of a corporation, to cause the tax withheld from the qualifying wages of the employees of such corporation pursuant to this subchapter to be paid to the municipality in accordance with the provisions of § 95.06; or
(13) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this subchapter; shall be subject to the penalty set forth in § 95.28;
(14) For which violation no penalty is otherwise provided, is guilty of an unclassified misdemeanor and shall be fined not more than $500 and/or imprisoned not more than six months, or both, for each offense;
(B) All criminal prosecutions under this section must be commenced within two years, and all civil actions within five years, following the date in which the final return for a taxable year was due, or within six years from the time of the offense in the case of fraud, failure to file a return, or the omission of 25% of more of income required to be reported.
(C) The failure of any employer, taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, 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 § 95.02 of this subchapter, include in the case of an association or corporation not having any partner, member or officer within the municipality, any employee or agent of such association or corporation who can be found within the corporate limits of the municipality.
(E) The city, its boards, agencies, or other designee who issues a license or permit may deny issuance of an original license or permit, prohibit subsequent assignment of a license or revoke an existing license or permit for failure to comply with the provisions of this subchapter.
(Ord. 1-05, passed 1-24-05)