No person shall:
(a) Fail, neglect or refuse to make any declaration or return required by this chapter;
(b) Fail, neglect or refuse to register or to pay the tax deducted from his or her employees, or fail, neglect or refuse to deduct or withhold the tax from his or her employees;
(c) Refuse to permit the Income Tax Officer or any agent designated by the Officer to examine that person's books, records and papers;
(d) Knowingly make any incomplete, false or fraudulent return;
(e) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax imposed by this chapter; or
(f) Divulge any information which is confidential under the provision of this chapter.
(Ord. 1862. Passed 3-21-78.)