No person shall:
(a) Fail, neglect or refuse to make any return or declaration required by this chapter;
(b) Make any incomplete, false or fraudulent return;
(c) Fail, neglect or refuse to pay the tax, penalty or interest imposed by this chapter;
(d) Fail, neglect or refuse to withhold the tax from employees or to remit such withholding to the Director of Finance;
(e) Refuse to permit the Director or any duly authorized agent or employee to examine the books, records, papers and Federal Income Tax returns relating to the income or net profits of a taxpayer;
(f) Fail to appear before the Director and to produce the books, records, papers and Federal Income Tax returns relating to the income or net profits of a taxpayer under order or subpoena of the Director;
(g) Refuse to disclose to the Director any information with respect to the income or net profits of a taxpayer;
(h) Fail to comply with any of the provisions of this chapter or any order or subpoena of the Director authorized hereby; or
(i) Attempt to do anything to avoid the payment of the whole or any part of the tax, penalty or interest imposed by this chapter.
(Ord. 39-92. Passed 12-21-92.)