(a) The following shall be considered violations of this chapter:
(1) Failing, neglecting or refusing to make any return or declaration required by this chapter; or
(2) Making any incomplete, false or fraudulent return; or
(3) Failing, neglecting or refusing to pay the tax, penalties or interest imposed by this chapter; or
(4) Failing, neglecting or refusing to withhold the tax from employees or to remit such withholding to the Fiscal Officer or the Tax Administrator; or
(5) Refusing to permit the Fiscal Officer or any duly authorized agent or employee to examine books, records and papers and Federal and State income tax returns relating to the income or net profits of a taxpayer; or
(6) Failing to appear before the Fiscal Officer or any duly authorized agent or employee and to produce books, records, Federal and State income tax returns and papers relating to the income or net profits of a taxpayer under order or subpoena of the Fiscal Officer; or
(7) Refusing to disclose to the Fiscal Officer or any duly authorized agent or employee any information with respect to the income or net profits of a taxpayer; or
(8) Failing to comply with the provisions of this chapter or any order or subpoena of the Fiscal Officer authorized hereby; or
(9) Attempting to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) Any person who violates any of the provisions of division (a) above shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) for each offense.
(c) The failure of any employer or taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return or declaration, from filing such form, or from paying the tax.
(d) Any person who fails to timely file any tax return as required by this chapter, shall be charged a penalty of twenty-five dollars ($25.00).
(e) Any person who issues or transfers a check or other negotiable instrument for the payment of any tax due pursuant to this chapter, which is subsequently dishonored, shall be charged a bad check penalty of twenty dollars ($20.00).
(Ord. 2002-18. Passed 11-4-02; Ord. 2004-35. Passed 12-20-04.)