(A) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Make any incomplete, false or fraudulent return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter to the Tax Administrator;
(4) Fail, neglect or refuse to withhold the tax from his or her employees or to remit such withholding to the Tax Administrator;
(5) Refuse to permit the Tax Administrator, or any duly authorized agent or employee, to examine his or her books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Tax Administrator and to produce his or her books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;
(7) Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby;
(9) Give to an employer false information as to his or her true name, correct Social Security number and residence address, or fail to promptly notify an employer of any change in residence address and the date thereof;
(10) Fail to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid and city tax withheld, or knowingly give the Tax Administrator false information; or
(11) 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) All prosecutions under this section must be commenced within three years from the time of the offense complained of, except 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 six years from the date the return was due or the date the false or fraudulent return was filed.
(C) The failure of an employer or person to receive or procure a return, declaration or other required form shall not excuse him or her from mailing any information return, annual return or declaration, from filing such form or from paying the tax.
(Prior Code, § 880A.12) (Ord. 92-11, passed 7-1-1991)