161.12 VIOLATIONS; PENALTY.

   (a)    Any person who shall:

      (1)    Fail, neglect or refuse to make any return or declaration required by this chapter; or

      (2)   Make any incomplete, false or fraudulent return; or

      (3)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or

      (4)   Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Tax Administrator; or

      (5)   Refuse to permit the Tax Administrator 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; or

      (6)    Fail to appear before the Tax Administrator 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 Tax Administrator; or

      (7)    Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer; or

      (8)    Fall to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby; or

      (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 residence address and date thereof; or

      (10)    Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or to knowingly give the Tax Administrator false information; or

      (11)    Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter,

shall be guilty of a minor misdemeanor for the first offense and a misdemeanor of the first degree if the offender, within two years of the offense, has been convicted of or pleaded guilty to violating the provisions of this chapter.

(Ord. 99-2000. Passed 5-8-00.)