(A) Any person violating any provision of this subchapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(2) In the case of failure to record a declaration required under §§ 35.20 through 35.38 on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax 5% of the amount of such tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate.
(2003 Code, § 151-21)
(C) Whoever makes any false or untrue statement on any return required by §§ 35.50 through 35.65, or who refuses inspection of his or her books, records or accounts in his or her custody and control in order to determine the number of employees subject to this tax who are in his or her employment, or who fails or refuses to file any return required by §§ 35.50 through 35.65, or fails or refuses to pay the tax herein levied shall, upon conviction, be sentenced to pay a fine of not more than $600 plus costs and, in default of payment of said fine and costs, be sentenced to a term of imprisonment not to exceed 30 days. It is further provided that the action to enforce the fine and penalty herein provided may be instituted against any person in charge of the business of any employer who has failed or refused to file a return required by §§ 35.50 through 35.65.
(Ord. 1-69, passed 1-6-1969; Ord. 1-87, passed 4-7-1987; Ord. 2-2014, passed 6-3-2014)