(a) No person shall do any of the following:
(1) Fail, neglect, or refuse to make any return or declaration required by this chapter.
(2) Make any incomplete, false, or fraudulent return.
(3) Willfully fail, neglect, or refuse to pay the tax, penalties or interest imposed by this chapter.
(4) Willfully fail, neglect, or refuse to withhold the tax from his employees or remit the withholding to the Income Tax Director.
(5) Refuse to permit the Income Tax Director or any duly authorized agent or employee to examine his books, records, papers, and federal income tax returns relating to the income or net profits of a taxpayer.
(6) Fail to appear before the Income Tax Director and to produce his books, records, papers, or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Income Tax Director.
(7) Refuse to disclose to the Income Tax Director any information with respect to the income or net profits of a taxpayer.
(8) Fail to comply with any of the provisions of this chapter or any order or subpoena of the Income Tax Director authorized hereby.
(9) Give to an employer false information as to his true name, correct social security number, and residence address, or fail to promptly notify an employer of any change in his residence address and the date thereof.
(10) Fail to use ordinary diligence in maintaining proper records of employees’ residence, addresses, total wages, paid, and the City’s income tax withheld, or knowingly give the Income Tax Director false information.
(11) 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.
(b) Prosecutions for an offense made punishable under this section or any other provision of 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 income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(c) The failure of any employer 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 the form, or from paying the tax.
(Ord. 62-04. Passed 11-22-04.)