(a) Any person, including corporate officers and/or business entity, who:
(1) Fails, neglects or refuses to make any return or declaration required by this chapter; or
(2) Makes any incomplete, false or fraudulent return; or
(3) Fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter; or
(4) Fails, neglects or refuses to withhold the tax from his or her employees or remit such withholdings to the Commissioner; or
(5) Refuses to permit the Commissioner or any duly authorized agent or employee to examine his or her books, records, papers and Federal Income Tax returns relating to the income or net profits of a taxpayer; or
(6) Fails to appear before the Commissioner and to produce his or her books, records, papers or Federal Income Tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Commissioner; or
(7) Refuses to disclose to the Commissioner any information with respect to the income or net profits of a taxpayer; or
(8) Fails to comply with the provisions of this chapter or any order or subpoena of the Commissioner authorized hereby; or
(9) Gives to an employer false information as to his or her true name, correct social security number and residence address, or fails to promptly notify an employer of any change in residence address and date thereof; or
(10) Fails to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and the City tax withheld, or knowingly gives the Commissioner false information; or
(11) Evades or attempts to evade in any manner the payment of the whole or any part of the tax, penalties or interest imposed by this chapter; shall be punished as provided in Section 181.99
(b).
(b) All prosecutions under this section shall be commenced within three years from the time of the offense complained of, except that in the case of failure to file a return or in the case of filing a false or fraudulent return, prosecution shall be commenced within six years from the date the return was due or the date the false or fraudulent return was filed or tax due whichever is later.
(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 or her from making any information return, return or declaration, from filing such form, or from paying the tax word.
(Ord. 2014-49. Passed 6-18-14.)