(a) Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Knowingly make any incomplete, false or fraudulent return; or
(3) Knowingly fail or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Knowingly fail or refuse to withhold the tax from his employees and remit such withholding to the Tax Administrator; or
(5) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or his employer’s books, records, papers and copies of Federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Tax Administrator and to produce his or his employer’s books, records, paper or copies of Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator; or
(7) Fail to submit a listing of rentees as required by this chapter; or
(8) Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer; or
(9) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator; or
(10) Willfully give to an employer by an employee false information as to his true name, correct social security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof; or
(11) Willfully fail or willfully refuse to make any payment on the estimated tax for any year or part of any tax year as required by Section 163.07; or
(12) Fail to cause the tax withheld from the qualifying wages of the employees pursuant to this chapter to be paid to the Municipality in accordance with the provisions of Section 163.06; or
(13) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) (1) Any person subject to the provisions of this chapter who has failed to file or has filed an incorrect return or has failed to pay the full amount of tax due, shall not be deemed to have committed an offense punishable under the provisions of this section until the assessment issued against him under the provisions of Section 163.08 has become due and payable.
(2) Any person who has filed a return under the provisions of this chapter indicating the amount of tax due, and has failed to pay such tax, together with any penalties or interest that may have accrued thereon, shall not be deemed to have committed an offense for having knowingly failed to pay the tax, penalties or interest due as provided in subsection (a)(3) hereof, until the date of the filing of such return.
(c) Statute of Limitations.
(1) Civil actions to recover Municipal income taxes and penalties and interest on Municipal income taxes shall be brought within three (3) years after the tax was due or the return was filed, whichever is later.
(2) Prosecutions for an offense under this section shall be commenced within three (3) years from the time of the offense provided that in the case of failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be five (5) years from the date the return was due or the date the false or fraudulent return was filed, whichever is later.
(d) The term “person” as used in this section shall, in addition to the meaning prescribed in Section 163.02, include in the case of an association or corporation not having any partner, member or officer within the Municipality any employee or agent of such association or corporation who can be found within the corporate limits of the Municipality.
(e) The failure of any employer or taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, or declaration, from filing such forms, or from paying the tax.
(Ord. 21-04. Passed 5-3-04.)