(a) No person shall:
(1) Make any false or untrue statement on any return required by this chapter;
(2) Refuse an inspection of his or her books, records or accounts in his or her custody or control in order to determine the number of employees subject to this tax who are in his or her employment; or
(3) Fail or refuse to file any return required by this chapter.
(b) The action to enforce any fine and penalty provided in Section 882.99 may be instituted against any person in charge of the business of any employer who has failed or refused to file a return as required by this chapter.
(Ord. 1609. Passed 12-30-69; Ord. 1710. Passed 7-17-73.)