152.99 VIOLATIONS; PENALTIES.
   (A)    Whoever violates Section 152.17, division (A) of Section 152.16, or Section 152.04 by failing to remit to the City municipal income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of not more than six months, or both. If the individual that commits the violation is a City employee or official of the City, the individual is subject to discharge from employment or removal from office.
   (B)    Each instance of access or disclosure in violation of division (A) of Section 152.16 constitutes a separate offense.
   (C)    If not otherwise specified herein, no person shall:
      (1)    Fail, neglect or refuse to make any return or declaration required by this chapter;
      (2)    File any incomplete or false return;
      (3)    Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
      (4)    Refuse to permit the Tax Administrator to examine the books, records, papers and federal and state income tax returns relating to the income or net profits of the taxpayer;    
      (5)    Fail to appear before the Tax Administrator and to produce the books, records, papers or federal and state income tax returns relating to the income or net profits of the taxpayer upon order or subpoena of the Tax Administrator;
      (6)    Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of the taxpayer;
      (7)    Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby;
      (8)   Give to an employer a false name, social security number, or residence address, or fail to promptly notify an employer of a change in residence address and date thereof;
      (9)   Attempt to do any act to avoid the payment of the City municipal income tax, penalties or interest, in whole or in part, imposed by this chapter.
   (D)    Any person who violates any of the provisions in Section 152.99 (D) shall be subject to the penalties provided for in Section 152.99 (A) of this chapter.
(Ord. 2902. Passed 11-12-15.)