191.99 VIOLATIONS; PENALTIES.

   Any person, firm or corporation who shall knowingly fail, neglect or refuse to make any return, questionnaire, declaration or make any return required by this chapter; or any taxpayer who shall willfully refuse, neglect or fail to pay the tax, penalties and interest imposed by this chapter; or any person, firm or corporation who shall refuse to permit the Finance Director, or any duly authorized agent or employee, to examine his books, records and papers, or who, after having been duly served with process by the Finance Director, shall fail to appear and/or be examined in accordance with such process; or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to evade the payment of the whole or any part of the tax, shall be guilty of a misdemeanor of the third degree. Each offense shall be deemed a separate violation. The failure of any employer or taxpayer to receive or procure a return, questionnaire or declaration form shall not excuse him from making a return, questionnaire or declaration or from paying the tax.

   No person, firm or corporation who has withheld income tax from its employee shall fail to remit said withholding tax to the City within the guidelines set forth in Section 191.05. Whoever violates this section shall be guilty of a misdemeanor of the third degree.

(Ord. 04-253. Passed 12-21-04.)