(A) No person shall:
(1) Fail, neglect, or refuse to make any return required by this chapter; or
(2) Knowingly make any incomplete, false, or fraudulent return; or
(3) Willfully 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 or remit such withholding to the tax commissioner; or
(5) Refuse to permit the tax commissioner or any duly authorized agent or employee to examine his books, records, papers, and federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the tax commissioner and to produce his books, records, papers, or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the tax commissioner; or
(7) Refuse to disclose to the tax commissioner any information with respect the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the tax commissioner authorized hereby; or
(9) Give to an employer false information as to his true name, correct social security number, and residence address, or fail to promptly notify an employer of any change in residence address and date thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid, and village tax withheld, or to knowingly give the tax commissioner false information; 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.
(B) All prosecutions under § 93.10(A)(11) must be commenced within three years from the date of the offense complained of except in the case of failure to file a return, in the case of filing a fraudulent return or in the event of the omission of 25% or more of income required to be reported, in which event the limitation of time within which prosecution must be commenced shall be six years from the commission of the offense.
(C) Failure to obtain forms not a defense. The failure of any employer 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 the form, or from paying the tax.
(D) For purposes of this section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
(E) For the purposes of this section, the term “person” shall, in addition to the meaning prescribed in § 93.01, include in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the city, any employee or agent of such corporation, association, pass- through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the municipal income tax returns and making the payments of the municipal income tax as required by this chapter.
(Ord. 07-15, passed 12-14-15)