(a) Any person subject to the provisions of this chapter who fails, neglects or refuses to make any return or declaration, or any employer who fails, neglects, or refuses to deduct and withhold the taxes or pay the taxes imposed by this chapter, or any taxpayer who fails, neglects or refuses to pay the tax, interest and penalties imposed by this chapter, or any person who refuses to permit the Director of Finance or his delegate, or his duly authorized agent or employee, to examine the books, records and papers of a taxpayer, or any person who knowingly makes an incomplete, false, or fraudulent return, or who attempts to do anything whatever to avoid payment of the whole or any part of the tax under this chapter, shall be deemed guilty of a misdemeanor and shall be fined not more than two hundred fifty dollars ($250.00) for the first offense, and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than ninety days or both, for a second or subsequent offense.
(b) The failure of an employer or taxpayer to receive or procure a return or declaration form shall not excuse him from making a return or declaration or paying the tax levied under this chapter.
(Ord. 05-38. Passed 10-3-05.)