(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Any person who shall violate or fail to carry out any of the provisions of §§ 37.015 through 37.023 or fails, neglects or refuses to pay any tax or penalty; or attempts to do anything whatsoever to avoid payment of the whole or any part of the tax imposed under §§ 37.015 through 37.023 shall, upon conviction thereof, be sentenced to pay a fine of not more than $100 for each offense, and costs of prosecution, and, in default of payment of said fine and costs, to be imprisoned for a period not exceeding ten days; provided, that such fine or penalty imposed under this division (B) shall be in addition to any other penalty imposed by any other section of §§ 37.015 through 37.023.
(1980 Code, Ch. 25, Part 2, § 29)
(C) Whoever makes any false or untrue statement on any return required by §§ 37.035 through 37.047, or whoever refuses inspection of the books, records or accounts in his or her or her custody and control setting forth the number of employees subject to this tax who are in his or her or her employment, or whoever fails or refuses to file any return required by §§ 37.035 through 37.047 shall be guilty of a violation and, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by §§ 37.035 through 37.047.
(1980 Code, Ch. 25, Part 3, § 63)
(Ord. 946, passed 1-3-1973, § 10; Ord. 989, passed 1-21-1974, § 3; Ord. 1377, passed 11-24-2008, § 1)