(a) Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this Chapter; or
(2) Knowingly make an incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this Chapter; or
(4) Fail, neglect or refuse to withhold the tax from his employees and remit such withholding tax to the Treasurer; or
(5) Refuse to permit the Treasurer or any duly authorized agent or employee to examine his or her employer books, records, papers, or federal income tax returns; or
(6) Fail to appear before the Treasurer and to produce his or her employer's books, records, papers or federal income tax returns upon order or subpoena of the Treasurer; or
(7) Refuse to disclose to the Treasurer any information with respect to such person's or such person's employer's income or net profits; or
(8) 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
(9) Failure on the part of any employer to maintain proper records of employees' residence addresses, total wages paid and Municipal tax withheld, or to knowingly give the Treasurer false information; or
(10) Fail to comply with the provisions of this Chapter or any order or subpoena of the Treasurer; or
(11) Fail or refuse to make any payment on the estimated tax for any year or part of any tax year as required by Section 191.07A; or
(12) Fail to cause the tax withheld from qualifying wages of the employees pursuant to this Chapter to be paid to the Municipality in accordance with the provisions of Section 191.06A; or
(13) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Chapter, for which violation no penalty is otherwise provided,
is guilty of a minor misdemeanor on a first offense and shall be fined not more than One Hundred Dollars ($100.00); on a second offense within two (2) years after the first offense, such person is guilty of a misdemeanor of the third degree and shall be fined not more than Five Hundred Dollars ($500.00) or imprisoned not more than sixty (60) days, or both, for each offense; on each subsequent tax code violation within two (2) years after the first offense such person is guilty of a misdemeanor of the third degree, and punished as provided for herein.
(b) All prosecutions under this section shall be commenced within three (3) years from the time of the offense complained of; except in the case of failure to file a return, failure to pay taxes due, or in the case of fraud, in which event the limitations of time within which prosecution shall be commenced shall be six (6) years after the commission of the offense.
(c) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form or from paying the tax.
(d) The term "person" as used in this section shall, in addition to the meaning prescribed in Section 191.01, 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.
(Ord. 2003-103. Passed 11-25-03.)