(A) No person subject to the provisions of this chapter shall fail, neglect or refuse to make any return or declaration, and no employer shall fail, neglect or refuse to deduct and withhold the taxes or pay the taxes imposed by this chapter, and no taxpayer shall fail, neglect or refuse to pay the tax, interest and penalties imposed by this chapter, and no person shall refuse to permit the Finance Director or his delegate, or his duly authorized agent or employee, to examine the books, records and papers of a taxpayer, and no person shall knowingly make an incomplete, false or fraudulent return, or attempt to do anything whatever to avoid payment of the whole or any part of the tax under this chapter.
('80 Code, § 181.99(a)) (Ord. 100-90, passed 11-5-90) Penalty, see §35.99
(B) Any person divulging information in violation of § 35.10, except as authorized in § 35.10, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine of not more than $500 or imprisonment for not more than six months, or both. Each disclosure shall constitute a separate offense.
('80 Code, § 181.11)
(C) Whoever violates § 35.14 shall be fined not more than $250 for the first offense, and not more than $500 or imprisoned for not more than 90 days, or both, for a second and subsequent offense.
(D) The failure of an employer or taxpayer to receive or procure a return or declaration form shall not excuse him from making a return or declaration or paying the tax levied under this chapter.
('80 Code, § 181.99(a))
(Ord. 100-90, passed 11-5-90)
(E) Whosoever violates any provision of §§ 35.30 through 35.40 shall be guilty of a misdemeanor of the third degree and fined not less than $250 nor more than $500 for the first offense. For each subsequent offense such person shall, with a corporation, be fined not less than $250 nor more than $500 or imprisoned not more than 60 days, or both.
('80 Code, § 182.99)
(Ord. 116-03, passed 11-17-03)