(a) No person shall:
(1) Willfully fail, neglect or refuse to make any return or declaration required by this Chapter;
(2) Knowingly make any incomplete, false or fraudulent return;
(3) Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this Chapter;
(4) Willfully fail, neglect or refuse to withhold the tax from his employees or to remit such withholding to the Director of Taxation;
(5) Refuse to permit the Director of Taxation 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;
(6) Fail to appear before the Director of Taxation and to produce his or his employer’s books, records, papers or Federal Income Tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Director of Taxation;
(7) Refuse to disclose to the Director of Taxation any information with respect to the income or net profits of a taxpayer;
(8) Willfully fail to comply with any of the provisions of this Chapter or any order or subpoena of the Director of Taxation authorized hereby;
(9) Unlawfully 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.
(10) Willfully give to an employer by an employee false information as to his true name, correct social security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof;
(11) Failure on the part of an employer to maintain proper records of employees’ residence addresses, total wages paid and City tax withheld, or to knowingly give the Director of Taxation false information;
(12) Willfully fail or willfully refuse to make any payment on the estimated tax for any year or part of any tax year as required in this Chapter;
(13) Fail to cause the tax withheld from qualifying wages of the employees pursuant to this Chapter to be paid to the City in accordance with the provisions of this Chapter;
Any taxpayer violating the preceding shall be guilty of a misdemeanor and shall be fined not more than Five Hundred Dollars ($500.00) or imprisoned not more than six (6) months or both, for each offense.
(b) All prosecutions under this section shall be commenced within three (3) years after the tax was due or the return was filed, whichever is later. In the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income required to be reported in any of the offenses listed herein, prosecutions may be commenced within six (6) years after the commission of the offense.
(c) 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 such form or from paying the tax.