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(A) Any person who shall:
(1) Fail, neglect, or refuse to make any return or declaration required by this chapter;
(2) Make an incomplete, false, or fraudulent return;
(3) Fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this chapter;
(4) Fail, neglect, or refuse to withhold the tax from his or her employees and remit such withholding tax to the Tax Commissioner;
(5) Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his or her employer’s books, records, papers, and federal income tax returns;
(6) Fail to appear before the Tax Commissioner and to produce his or her employer’s books, records, papers, or federal income tax return upon order or subpoena of the Tax Commissioner;
(7) Refuse to disclose to the Tax Commissioner any information with respect to such person’s or such person’s employer’s income or net profits;
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner;
(9) Fail, neglect, or refuse to make any payment on the estimated tax for any year as required by § 151.07;
(10) Fail, as president or treasurer of a corporation, to cause the tax withheld from the wages of the employees of such corporation pursuant to this chapter to be paid to the municipality in accordance with the provisions of § 151.06 hereof; 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; shall be guilty of a misdemeanor and shall be fined not more than $1,000, or imprisoned not more than six months, or both, for each offense.
(B) All criminal prosecutions under this section must be commenced within three years, and all civil actions within five years following the date on which the final return for a taxable year was due, or five years from the time of any other offense complained of.
(C) 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, return, or declaration, from filing such form, or from paying the tax.
(D) The term PERSON as used in this section shall, in addition to the meaning prescribed in § 151.02 of this chapter, include in the case of an association or corporation not having any partner, member, or officer within the municipality, any employee or agent of such association or corporation who can be found within the corporate limits of the municipality.
(E) In addition to any penalties set forth above, the Tax Commissioner shall impose a $25 late filing fee upon any person filing a late return contrary to § 151.05.
(Am. Ord. 7751, passed 12-28-99; Am. Ord. 8882, passed 12-9-03)