(a) Whoever violates this chapter by any of the following subsections (a)(1) through (a)(11) shall be fined not more than five hundred dollars ($500. 00) or imprisoned not more than six months or both for each offense.
(1) Fails, neglects or refuses to make any return or declaration required by this chapter;
(2) Makes any incomplete, false or fraudulent return;
(3) Willfully fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter;
(4) Willfully fails, neglects or refuses to withhold the tax from his employees or remit such withholding to the Administrator;
(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;
(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;
(7) Refuses to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;
(8) Fails to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby;
(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;
(10) Fails to use ordinary diligence in maintaining proper records of employee's residence addresses, total wages paid and the City tax withheld, or knowingly gives the Administrator false information; or
(11) Attempts 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) Prosecution 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 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.
(Ord. 85-73. Passed 8-6-73.)