The failure of any employer, taxpayer, or person to receive or procure a return, declaration, or other required form shall not excuse him or her from making any information return, or declaration, from filing the form, or from paying the tax.
(1982 Code, § 35.28) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005)