§ 33.99 PENALTY.

   (A)   Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.

   (B)   (1)   Whoever violates §§ 33.17, 33.16(A) or 33.04 by failing to remit the village income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of up to six months, or both. If the individual that commits the violation is an employee, or official, of the village, the individual is subject to discharge from employment or dismissal from office.

      (2)   Any person who discloses information received from the Internal Revenue Service in violation of § 33.16(A) shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. If the individual that commits the violation is an employee, or official, of the village, the individual is subject to discharge from employment or dismissal from office.

      (3)   Each instance of access or disclosure in violation of § 33.16(A) constitutes a separate offense.

      (4)   If not otherwise specified herein, no person shall:

         (a)   Fail, neglect or refuse to make any return or declaration required by §§ 33.01 through 33.25;

         (b)   File any incomplete or false return;

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

         (d)   Refuse to permit the Tax Administrator 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;

         (e)   Fail to appear before the Tax Administrator 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 Administrator;

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

         (g)   Fail to comply with the provisions of this ordinance or any order or subpoena of the Tax Administrator authorized hereby;

         (h)   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 residence address and date thereof; and

         (i)   Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by §§ 33.01 through 33.25.

      (5)   Any person who violates any of the provisions in division (B)(4) above shall be subject to the penalties provided for in division (B)(1) above.

   (C)   (1)   Whoever violates any of the provisions of §§ 33.40 through 33.52 shall be fined not more than $500, or imprisoned for a period of not more than six months, or both.

      (2)   Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Director, or who renders a false or fraudulent return or claim is punishable as aforesaid in division (C)(1) above.

      (3)   Any person required to make, render, sign or verify any report or claim, who makes a false or fraudulent report or claim is punishable as aforesaid in division (C)(1) above. Any person required to make, render, sign or verify any report or claim, who makes a false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by §§ 33.40 through 33.52 to be made, is punishable as aforesaid in division (C)(1) above.

(Ord. 2547, passed 8-15-2013; Ord. 2610, passed 12-3-2015)