(A) Any person who shall:
(1) Fail, neglect, or refuse to make any return or declaration required by this chapter; or
(2) Make an incomplete, false, or fraudulent return;
(3) Fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this chapter;
(4) Fail, neglect, or refuse to withhold the tax from his employees and remit such withholding tax to the Tax Commissioner;
(5) Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his or his employer's books, records, papers, and federal income tax returns;
(6) Fail to appear before the Tax Commissioner and to produce his or his employer's books, records, papers, or federal income tax returns upon order or subpoena of the Tax Commissioner;
(7) Refuse to disclose to the Tax Commissioner any information with respect to such person's or such person's employer's income or net profits;
(8) Fail to comply with the provisions of this chapter or any older or subpoena of the Tax Commissioner;
(9) Fail, neglect, or refuse to make any payment on the estimated tax for any year as required by § 36.07;
(10) Fail, as president or treasurer of a corporation, to cause the tax withheld from the wages of the employees of such corporation pursuant to this chapter to be paid to the municipality in accordance with the provisions of § 36.06 hereof; 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; shall be guilty of a minor misdemeanor. If a person has been previously convicted of an offense listed in § 36.12(A), any subsequent violation of § 36.12(A), or any subsection thereunder, shall be a misdemeanor of the first degree.
(B) (1) Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within three years after the tax was due or the return was filed, whichever is later.
(2) Prosecutions for an offense made punishable under this chapter, or any other ordinance in 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 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, taxpayer, 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, from filing such form, or from paying the tax.
(D) The term "person" as used in this section shall, in addition to the meaning prescribed in § 36.02 of this chapter, include in the case of an association or corporation not having any partner, member, or officer within the municipality, any employee or agent of such association or corporation who can be found within the corporate limits of the municipality.
(Ord. 806, passed 8-26-69; Am. Ord. 98-51, passed 12-15-98; Am. Ord. 99-02, passed 3-2-99)