(a) Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return; 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 or her employees or remit such withholding to the Director; or
(5) Refuse to permit the Director or any duly authorized agent or employee to examine his books, records, papers or Federal and State income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Director and to produce his books, records, papers or Federal and State income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Director, or
(7) Refuse to disclose to the Director any information with respect to the income or net profits of a business;
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the 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 of any employee’s residence address, total qualifying wages paid and the Village of Cardington tax withheld, or to knowingly give the Director 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;
shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($1,000) and imprisonment for not more than six (6) months for each offense.
(b) 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, annual return, or declaration from filing such form, or from paying the tax.
(Ord. 2005-27. Passed 11-7-05.)