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(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) Whoever makes any false or untrue statement on any return required by §§ 113.01 through 113.12, or whoever refuses inspection of the books, records or accounts in his or her custody and control setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by this §§ 113.01 through 113.12 shall be guilty of a violation and, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by §§ 113.01 through 113.12.
(C) Any person convicted of violation of any provision of §§ 113.25 through 113.27 in a summary proceedings before any Alderman of the city shall be subject to a fine of not less than $25 nor more than $100, and in default of payment thereof, shall be sentenced to confinement in jail for a period not to exceed 30 days.
(Ord. 985, passed 7-2-1962; Ord. 1069, passed 12-19-1966; Ord. 1480, passed 12-3-2007)