(a) The following shall be considered violations of this chapter:
(1) Failing, neglecting or refusing to make any return or declaration required by this chapter; or
(2) Making an incomplete, false or fraudulent return; or
(3) Failing, neglecting or refusing to pay the tax, penalties or interest imposed by this chapter; or
(4) Failing, neglecting or refusing to withhold the tax from employees or to remit such withholding to the City; or
(5) Refusing to permit the City Auditor or any duly authorized agent or employee to examine books, records and papers and Federal Income Tax returns relating to the income or net profits of a taxpayer; or
(6) Failing to appear before the City Auditor and to produce books, records, Federal or State income tax returns and papers relating to the income or net profits of a taxpayer under order or subpoena of the City Auditor; or
(7) Refusing to disclose to the City Auditor any information with respect to the income or net profits of a taxpayer; or
(8) Failing to comply with the provisions of this chapter or any order or subpoena of the City Auditor authorized hereby; or
(9) Attempting to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) Any person who violates any of the provisions of this chapter including the failure to file a return, shall be guilty of a misdemeanor of the fourth degree upon conviction thereof for a first offense, and shall be guilty of a misdemeanor of the first degree upon conviction thereof for a second or a subsequent offense.
(c) The failure of any employer, taxpayer or other person to receive or obtain a return, declaration or other required form shall not excuse the required submittal of any information, return or declaration, the filing of such form or from paying the tax.
(d) Any taxpayer subject to the provisions of this chapter and who has a delinquent balance due with the City Income Tax Department shall not receive any moneys from any other City Department by way of refund, reimbursement, credit, or payment for services rendered until such balance due is paid in full with the City Income Tax Department.
(Ord. 01-02-2004. Passed 1-6-04.)