181.99 PENALTY.

   (a)   Whoever:

      (1)   Fails, neglects, or refuses, to make any return or declaration required by this chapter; or

      (2)   Makes any incomplete, false or fraudulent return; or

      (3)   Willfully fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter; or

      (4)   Willfully fails, neglects or refuses to withhold the tax from his employee or to remit such withholding to the Administrator; or

      (5)   Refuses to permit the Administrator 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; or

      (6)   Fails to appear before the Administrator and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator; or

      (7)   Refuses to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or

      (8)   Fails to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or

      (9)   Gives to an employer false information as to his true name, correct social security number and residence address, or fails to promptly notify an employer of any change in residence address and date thereof; or

      (10)   Fails to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and the City's income tax withheld, or knowingly gives the Administrator false information; or

      (11)   Attempts to do anything whatsoever 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 one thousand dollars ($1,000) or imprisoned not more than six months or both for each offense.

   (b)   Prosecutions 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 income required to be reported, prosecutions may be commenced within six 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.

   (d)   Whosoever violates the provisions of Section 181.18 shall:

      (1)   For a first offense: Pay a fine of not more than fifty dollars ($50.00).

      (2)   For a second offense: Pay a fine of not more than one hundred dollars ($100.00).

      (3)   For a third and all subsequent offenses: Pay a fine of not more than two hundred dollars ($200.00).

         (Ord. 90-1993. Passed 2-10-94.)