No person shall:
(a) Fail, neglect, or refuse to make any return or declaration required by this chapter; or
(b) Knowingly make any incomplete, false, or fraudulent return; or
(c) Willfully fail, neglect, or refuse to pay the tax, penalties or interest imposed by this chapter; or
(d) Fail, neglect, or refuse to withhold city income tax from his or her employees; or
(e) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her books, records, papers, and federal income tax returns relating to the income or net profits of a taxpayer; or
(f) Fail to appear before the Tax Administrator and to produce his or her 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
(g) Refuse to disclose to the Tax Administrator any information with respect to such person’s income or net profits or, in the case of a person responsible for maintaining information relating to his or her employers’ income or net profits, such person’s employer’s income or net profits; or
(h) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby; or
(i) To avoid imposition or collection of city income tax, willfully give to an employer or prospective employer false information as to his or her true name, correct social security number and residence address, or willfully fail to promptly notify an employer or a prospective employer of any change in residence address and date thereof; or
(j) Fail, as an employer, agent of an employer, or other payer, to maintain proper records of employees residence addresses, total wages paid and city tax withheld, or to knowingly give the Tax Administrator false information; or
(k) Fail to remit or cause to be remitted the city income tax withheld from all qualifying wages of employees to the City as required by Section 191.1302; or
(l) Willfully fail, neglect, or refuse to make any payment of estimated city income tax for any taxable year or part of any taxable year in accordance with Section 191.1306; or
(m) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(n) For purposes of this Section 191.1505, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
(o) For purposes of this Section 191.1505, the term “person” shall, in addition to the meaning prescribed in Section 191.0314, include in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the city, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the city income tax returns and making the payments of the city income tax as required by Section 191.1101, 191.1302 and Section 191.1306.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)