Any person, firm or corporation who shall fail, neglect or refuse to make any return, questionnaire, declaration or make any return required by this chapter, including the information required by Section 181.18, or any taxpayer who shall refuse, neglect or fail to pay the tax, penalties and interest imposed by this chapter; or any person, firm or corporation who shall refuse to permit the Tax Administrator or any duly authorized agent or employee, to examine his books, records and papers, or who, after having been duly served with process by the Tax Administrator or his or her agent, shall fail to appear and/or be examined in accordance with such process; or who shall knowingly make any incomplete, false or fraudulent return, who shall attempt to do anything whatever to evade the payment of the whole or any part of the tax, shall be guilty of a misdemeanor of the third degree. Each offense shall be deemed a separate violation. The failure of any employer or taxpayer to receive or procure a return, questionnaire or declaration form shall not excuse him from making a return, questionnaire or declaration or from paying the tax.
(Ord. 2676. Passed 10-24-05.)