(A) In addition to the penalties prescribed in § 110.12 of this chapter, any person, business entity or employer who willfully fails to make a return, willfully makes a false return or who willingly fails to pay taxes owing or collected, with the intent to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A misdemeanor.
(B) Any person who willfully aids or assists in, or procures, counsels or advises the preparation or presentation under, or in connection with, any matter arising under this chapter of a return, affidavit, claim or other document, which is fraudulent or is false as to any material matter, whether or not the falsity of fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim or document shall be guilty of a Class A misdemeanor.
(C) A RETURN, for the purpose of this section, shall mean and include any return, declaration or form prescribed by the city and required to be filed with the city by the provisions of this chapter, or by the rules of the city or by written request for information to the business entity by the city.
(D) Any person violating the provisions of § 110.11 of this chapter by intentionally inspecting confidential taxpayer information without authorization, shall be fined no more than $500 or imprisoned for not longer than six months, or both.
(E) Any person violating the provision of § 110.11 of this chapter by divulging confidential taxpayer information shall be fined not more than $1,000 or imprisoned for not more than one year, or both.
(Prior Code, § 110.12) (Ord. 09-2006, passed 5-8-2006)