(a) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Make an 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 or her employees or to remit such withholding to the Finance Director;
(5) Refuse to permit the Finance Director or his or her authorized agent or employee to examine such person's books, records, papers and Federal Income Tax Returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Finance Director and to produce his or her books, records, papers or Federal Income Tax Returns relating to the income or net profits of the taxpayer upon order or subpoena of the Finance Director;
(7) Refuse to disclose to the Finance Director any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with any of the provisions of this chapter or with any order or subpoena of the Finance Director authorized hereby;
(9) Give to an employer false information as to his or her true name, correct Social Security number or residence address, or fail to promptly notify an employer of any change in residence address and the date thereof;
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and the Municipal income tax withheld, or knowingly give the Finance Director false information; or
(11) Attempt to do anything to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(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 cases of fraud, failure to file a return or the omission of twenty-five percent 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 or her from making any information return, return or declaration, from filing such form or from paying the tax.
(Res. 29-00. Passed 12-12-00; Ord. 28-04. Passed 11-9-04.)