§ 91.12 VIOLATIONS.
   No person shall:
   (A)   Fail, neglect or refuse to make any return or declaration required by this chapter; or
   (B)   Make an incomplete, false or fraudulent return; or
   (C)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
   (D)   Fail, neglect or refuse to withhold the tax from his employees and remit such withholding tax to the Tax Commissioner; or
   (E)   Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his or his employer's books, records, papers, or federal income tax returns; or
   (F)   Fail to appear before the Tax Commissioner and to produce his or her employer’s books, records, papers or federal income tax returns upon order or subpoena of the Tax Commissioner; or
   (G)   Refuse to disclose to the Tax Commissioner any information with respect to such person’s or such person’s employer's income or net profits; or
   (H)   Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner; or
   (I)   Fail or neglect to make any payment on the estimated tax for any year as required by § 91.07; or
   (J)   Attempt to do anything whatever to purposefully or intentionally avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter; or
   (K)   Knowingly give to an employer false information as to his true name, correct social security number, or residence address, or knowingly fail to promptly notify an employer of any change in residence address and date thereof; or
   (L)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid, and the Municipal tax withheld, or to knowingly give the Tax Commissioner false information.
(Ord. 23-2000, passed 12-18-00; Am. Ord. 01-2007, passed 1-16-07; Am. Ord. 18-2013, passed 12-16-13) Penalty, see §§ 91.10 and 91.99