(a) Any person who shall:
(1) Fail, neglect or refuse to make any return, declaration or registration required by this chapter; or
(2) Make an incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Fail, neglect or refuse to withhold the tax from his employees and remit such withholding tax to the Tax Commissioner; or
(5) Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his or his employer’s books, records, papers and Federal income tax returns; or
(6) Fail to appear before the Tax Commissioner and to produce his or his employer’s books, records, papers or Federal income tax returns upon order or subpoena of the Tax Commissioner; or
(7) Refuse to disclose to the Tax Commissioner any information with respect to such persons or such person’s employer’s income or net profits; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner; or
(9) Fail, neglect or refuse to make any payment on the estimated tax for any year;
(10) Fail, as president, treasurer or senior local administrative agent of a corporation to cause the tax withheld from the wages of the employees of such corporation pursuant to this chapter to be paid to the City; 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; shall be guilty of a misdemeanor of the second degree.
(b) (1) Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within three years after the tax was due or the return was filed, whichever is later.
(2) Prosecutions for an offense, made punishable under a municipal ordinance imposing an income tax shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five (25%) or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(c) The failure of any employer, taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.
(d) The term “person” as used in this chapter, shall, in addition to the meaning prescribed in Section 181.01, include in the case of an association or corporation not having any partner, member or officer within the City, any employee or agent of such association or corporation who can be found within the corporate limits of the City.
(Ord. 87-01. Passed 11-19-01.)