(a) The following shall be considered violations of this chapter:
(1) Failing, neglecting, or refusing to make any tax return, informational return or declaration required by this chapter; or
(2) Making any incomplete tax return; or informational return; or
(3) Making any false or fraudulent tax return; or informational return; or
(4) Failing, neglecting, or refusing to pay the tax, penalties, or interest imposed by this chapter; or
(5) Failing, neglecting, or refusing to withhold the tax from employees or to remit such withholding to the Tax Administrator; or
(6) Refusing to permit the Tax Administrator or any duly authorized agent or employee to examine books, records, and papers relating to the income or net profits of a taxpayer; or
(7) Failing to appear before the Tax Administrator and to produce books, records, and papers relating to the income or net profits, of a taxpayer under order or subpoena of the Tax Administrator; or
(8) Refusing to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer; or
(9) Failing to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby; or
(10) Failing, as an individual charged with the responsibility to withhold and remit from the wages of employees the tax to be paid to the City in accordance with the provisions of this chapter; or
(11) Attempting to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this chapter.
(12) 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.
(13) Failure on the part of any employer to maintain proper records of employees' residence addresses, total wages paid and Municipal tax withheld, or to knowingly give the Tax Commissioner false information.
(14) The failure of any employer or taxpayer or person to receive or procure a return, declaration, or other required form shall not excuse him from making any information return or declaration, from filing such form, or from paying the tax.
(b) Whoever violates subsection (a)(1) through (a)(2) hereof as a first time offender shall be guilty of a misdemeanor of the fourth degree for each separate violation and any subsequent violation of subsection (a)(1) through (a)(2) shall be a misdemeanor in the first degree for each separate violation. Except as otherwise provided herein, whoever violates subsection (a)(3) through (a)(14) or any other provision of this chapter not enumerated in subsection (a) hereof shall be guilty of a misdemeanor in the first degree.
(Ord. 2002-73. Passed 12-7-02.)