(a) Each new resident of the Village shall register with the Tax Administrator to
become subject to the Hebron income tax within thirty (30) days of residence in the Village. Any person who violates this sub-section (a) shall be subject to a fine of five dollars ($5.00) a day for each and every day they remain in violation, up to a maximum of fifty dollars ($50.00).
(b) All employers, contractors, or subcontractors who do work in the Village shall register with the Tax Administrator and shall present him a list of all employees, subcontractors, contractors, or others who may do work for them whose profits, wages, or earnings are not presently subject to withholding of the Hebron income tax. Any person who violates this sub- section (b) shall be subject to a fine of five dollars ($5.00) a day for each and every day they remain in violation, up to a maximum of three hundred dollars ($300.00).
(c) On January 1, 1997, and on every year thereafter, all landlords who rent property in Hebron must submit an up-to-date list of their tenants to the Tax Administrator. This list is not required if the tenants are responsible for their own utility payments. Any person who violates this sub-section (c) shall be subject to a fine of five dollars ($5.00) a day for each and every day they remain in violation, up to a maximum of seventy-five dollars ($75.00).
(Ord. 1445-97. Passed 11-19-97.)