880.18 VIOLATIONS.

   No person shall:

   (a)   Fail, neglect or refuse to make any return or declaration required by this chapter;

   (b)   Make any incomplete, false or fraudulent return;

   (c)   Fail, neglect or refuse to pay the tax, penalty or interest imposed by this chapter;

   (d)   Fail, neglect or refuse to withhold the tax from employees or to remit such withholding to the Clerk-Treasurer;

   (e)   Refuse to permit the Clerk-Treasurer or any duly authorized agent or employee to examine the books, records, papers and Federal Income Tax Returns relating to the income or net profits of a taxpayer;

   (f)   Fail to appear before the Clerk-Treasurer and to produce the books, records, papers and Federal Income Tax Returns relating to the income or net profits of a taxpayer under order or subpoena of the Clerk-Treasurer;

   (g)   Refuse to disclose to the Clerk-Treasurer any information with respect to the income or net profits of a taxpayer;

   (h)   Fail to comply with any of the provisions of this chapter or any order or subpoena of the Clerk-Treasurer authorized hereby; or

   (i)   Attempt to do anything to avoid the payment of the whole or any part of the tax, penalty or interest imposed by this chapter.

(Ord. 654. Passed 12-5-78.)