181.39 VIOLATIONS.
   (a)   No person shall:
      (1)   Fail, neglect or refuse to make any return or declaration required by this chapter;
      (2)   Make any incomplete, false or fraudulent return;
      (3)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
      (4)   Fail, neglect or refuse to withhold the tax from his or her employees and/or remit such withholding to the Tax Commissioner;
      (5)   Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his or her books, records, papers and Federal and State Income Tax Returns relating to the income or net profits of a taxpayer;
      (6)   Fail to appear before the Tax Commissioner and to produce his or her books records, papers or Federal and State Income Tax Returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Commissioner;
      (7)   Refuse to disclose to the Tax Commissioner any information with respect to the income or net profits of a taxpayer;
      (8)   Fail to comply with this chapter or any order or subpoena of the Tax Commissioner authorized hereby;
      (9)   Give to an employer false information as to his or her true name, correct Social Security number and residence address, or fail to promptly notify an employer of any change in his or her residence address and the date thereof;
      (10)   Fail to use ordinary diligence in maintaining proper records of employees' residence address, total wages paid and City tax withheld, or knowingly give the Tax Commissioner false information;
      (11)   Failure of the officer or employee having control or supervision, or charged with the responsibility of withholding the tax, to cause the tax withheld from the wages of an employee of such corporation pursuant to this chapter to be paid to the City in accordance with this chapter;
      (12)   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; or
      (13)   Fail, neglect or refuse to complete, sign and return a questionnaire issued by the Tax Commissioner.
   (b)   Penalties assessed for the violations listed in Section 181.39(a) shall be in accordance with the provisions of Section 181.99. (Ord. 7087. Passed 11-10-09.)