(a) Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration; or
(2) Knowingly make any incomplete, false or fraudulent return; or
(3) Willfully fail, neglect, or refuse to pay the tax, penalties or interest imposed; or
(4) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Tax Administrator; or
(5) Refuse to permit the Tax Administrator, or any duly authorized agent or employee, 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 Tax Administrator or 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 Tax Administrator; or
(7) Refuse to disclose to the Tax Administrator 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 Tax Administrator authorized hereby; or
(9) Willfully give to his employer(s), false information as to his true name, social security number and residence address, or promptly fail to notify an employer of any change in residence address and the date therefore; or
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and any City tax withheld, or knowingly give the Tax Administrator false information; or
(11) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Chapter:
Violations for which no penalty is otherwise provided, shall be considered a misdemeanor and shall carry a fine of not less than one hundred dollars ($100.00), nor more than five hundred dollars ($500.00) or imprisoned not more than six (6) months or both, for each offense. No part of the fine imposed shall be suspended.
(b) All prosecutions under this Section must be commenced within three (3) years from the time of the offense. In the case of failure to file a return, or filing a false or fraudulent return, prosecution must be commenced within ten (10) years from the date the return was due or the date the false or fraudulent return was filed.
(c) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from completing any information, return or declaration, from filing such form, or from paying or withholding or remitting the tax.
(Ord. 2-05-O. Passed 2-14-05.)