(a) Whoever violates Section 794.04, 794.16(a), or 794.17, by failing to remit the City income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for a term of up to six months, or both. If the individual that commits the violation is an employee, or official, of the City, the individual is subject to discharge from employment or dismissal from office.
(b) Any person who discloses information received from the Internal Revenue Service in violation of Section 794.16(a) shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars ($5,000) plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. If the individual that commits the violation is an employee, or official, of the City, the individual is subject to discharge from employment or dismissal from office.
(c) Each instance of access or disclosure in violation of Section 794.16(a) constitutes a separate offense.
(d) If not otherwise specified herein, no person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) File any incomplete or false return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(4) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his books, records, papers and Federal and State income tax returns relating to the income or net profits of a taxpayer;
(5) Fail to appear before the Tax Administrator and to produce his books, records, papers or Federal and State income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;
(6) Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer;
(7) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby;
(8) Give to an employer false information as to his true name, correct Social Security number, and residence address, or fail to promptly notify an employer of any change in residence address and date thereof;
(9) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(e) Any person who violates any of the provisions in division (d) of this section shall be subject to the penalties provided for in division (a) of this section.
(Ord. 2015-38. Passed 12-14-15.)