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(a) No person subject to the provision of this chapter shall do any of the following:
(1) Fail, neglect or refuse to make and file any return or declaration;
(2) Fail, neglect or refuse to pay the tax, interest or penalty imposed by this chapter;
(3) Knowingly make and file an incomplete, false or fraudulent return;
(4) Refuse to permit the Director of Finance or any duly authorized agent or employee to examine the books, records, papers and federal and state income tax returns relating to the income or net profits of a taxpayer;
(5) Fail to appear before the Director of Finance and to produce the books, records, papers or federal and state income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Director of Finance;
(6) Refuse to disclose to the Director of Finance any information with respect to the income or net profit of a taxpayer;
(7) Fail to comply with the provisions of this chapter or any order or subpoena of the Director of Finance authorized hereby;
(8) Give to an employer false information as to the true name, correct social security number and residence address or promptly notify an employer of any change in residence address and date therefore;
(9) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or to knowingly give the Director of Finance false information;
(10) 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.
(b) The failure of an employer or taxpayer to receive or procure a return or declaration form, shall not excuse either one from making a return or declaration or paying the tax levied under this chapter.
(c) Whoever violates any provision set forth above shall be guilty of a misdemeanor of the fourth degree and upon conviction thereof, shall be fined in a sum not to exceed two hundred fifty dollars ($250.00) or imprisoned for a period not to exceed thirty days or both for a first offense, and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months for a second or subsequent conviction.
(Ord. C104-90. Passed 12-17-90. Ord. C27-05. Passed 4-4-05.)