(a) Any person, firm, entity or corporation who shall:
(1) Fail, neglect or refuse to make any return, questionnaire, or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return or declaration; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Finance Director; or
(5) Refuse to permit the Finance Director or any duly authorized agent to examine his books, records, papers and Federal Income Tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Finance 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 Finance Director; or
(7) Refuse to disclose to the Finance Director any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Finance Director 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 or employees' residence addresses, total wages paid and this Municipality's income tax withheld, or to knowingly give the Finance Director false information; or
(11) Do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter;
shall be guilty of a misdemeanor of the first degree and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months or both for each offense.
(b) Prosecutions for an offense made punishable under this section or any other provision of this chapter shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(c) The failure of any employer 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, and from filing such form, or from paying the tax.
(Ord. 2013-37. Passed 11-20-13.)