No person shall do any of the following:
(A) Fail, neglect, or refuse to make any return or declaration required by this chapter.
(B) Make any incomplete, false, or fraudulent return.
(C) Willfully fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this chapter.
(D) Willfully fail, neglect, or refuse to withhold the tax from his employees or remit such withholding to the administrator.
(E) Refuse to permit the administrator or any duly authorized agent or employee to examine his books, records, papers, and federal income tax returns and other income tax returns relating to the income or net profits of a taxpayer.
(F) Fail to appear before the administrator and to produce his books, records, papers, or federal income tax returns or other income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the administrator.
(G) Refuse to disclose to the administrator any information with respect to the income or net profits of a taxpayer.
(H) Fail to comply with the provisions of this chapter or any order or subpoena of the administrator authorized hereby.
(I) Give to an employer false information as to his true name, correct social security account number, and residence address, or fail to promptly notify an employer of any change in residence address and date thereof.
(J) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid, and this municipality's income tax withheld, or to knowingly give the administrator false information.
(K) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this chapter.
(Ord. 1202, passed 8-15-77) Penalty, see § 38.99