(a) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Make any 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 or fail, neglect or refuse to remit such withholding to the Director of Taxation;
(5) Refuse to permit the Director or any duly authorized agent or employee to examine his or her books, records, papers and Federal and State income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Director and produce his or her books, records, papers or Federal and State income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Director;
(7) Refuse to disclose to the Director any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Director authorized hereby; or
(9) 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) Any person who violates any of the provisions above shall be guilty of a misdemeanor of the third degree and shall be subject to the penalties contained in Section 880.99.
(c) Prosecution for an offense made punishable under this section or any other provision of this chapter shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of taxable income, prosecution may be commenced within six years after the commission of the offense.
(d) The failure of any employer or taxpayer or other 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.
(Ord. 184-08. Passed 11-20-08.)