(A) No person subject to the provisions of this chapter shall do any of the following:
(1) Fail, neglect or refuse to make and file any return or declaration.
(2) Fail, neglect or refuse to pay the tax, interest or penalty imposed by this chapter.
(3) Being a corporation or business association fail, neglect or refuse to permit the Clerk Treasurer or his duly authorized agent or employee the opportunity to examine their books, records and papers by failing to produce such information at the reasonable time and place designated pursuant to § 33.09 of this chapter.
(4) Knowingly make and file an incomplete, false or fraudulent return.
(B) No employer shall fail, neglect or refuse to deduct and withhold the taxes or pay the taxes imposed by this chapter.
(C) The failure of an employer or taxpayer to receive or procure a return or declaration form shall not excuse either one from making a return or declaration or paying the tax levied under this chapter.