(a) No person shall:
(1) Fail, neglect or refuse to make any return or declarations required by this chapter; or
(2) Make any incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay 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 Commissioner; or
(5) Refuse to permit the Commissioner or any duly authorized agent or employee to examine his books, papers, records and Federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Commissioner 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 Commissioner; or
(7) Refuse to disclose to the Commissioner any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Commissioner 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 employee's resident addresses, total wages paid, City tax withheld, or knowingly give the Commissioner false information; or
(11) Attempt to do anything whatever to avoid payment of the whole or any part of the tax, penalties or interest imposed by this Chapter. Whoever violates any provision of this subsection shall be guilty of a misdemeanor of the first degree.
(b) All prosecutions under this section must be commenced within three years from the time of the offense complained of except in the case of failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be six years from the date the return was due or the date the false or fraudulent return was filed.
(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 such form, or from paying tax.
(Ord. 61-45. Passed 12-28-61.)