(a) The following shall be considered violations of this Chapter:
(1) Failure, neglect or refusal to make any return or declaration required by this Chapter;
(2) Making any incomplete, false or fraudulent return;
(3) Failure, neglect or refusal to pay the tax, penalties or interest imposed by this Chapter;
(4) Failure, neglect or refusal of an employer to withhold the tax from his or her employees or to remit such withholding to the Administrator;
(5) Refusal to permit the Administrator or any duly authorized agent or employee to examine his or her books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer;
(6) Failure of an employer or taxpayer to appear before the Administrator and to produce his or her 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;
(7) Refusal of an employer or taxpayer to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;
(8) Failure to comply with the provisions of this Chapter or any order or subpoena of the Administrator authorized hereby;
(9) Giving to an employer false information as to his or her true name, correct Social Security number and residence address, or failing to promptly notify an employer of any change in residence address and date thereof;
(10) Failure to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid and City income tax withheld, or knowingly giving the Administrator false information;
(11) Attempting 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) Whoever violates any of the provisions of this section is guilty of a misdemeanor of the first degree and shall be fined not more than five hundred dollars ($500) or imprisoned not more than six months, or both, for each offense.
(c) All prosecutions of an offense made punishable under this chapter shall be commenced within three years after the commission of the offense, except as otherwise provided in Section 181.11(b).
(d) The failure of any employer or person to receive or procure a City income tax 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 City income tax.
(e) In addition to the penalty provided in subsection (b) hereof, any employee of the City who violates Section 181.09(d), relative to the disclosure of confidential information, shall be guilty of an offense punishable by immediate dismissal.
(Ord. 147(04-05). Passed 2-17-05.)