(a) Any person who shall do any of the following shall be guilty of a misdemeanor of the first degree and shall be fined not more than one thousand dollars ($l,000.00) or imprisoned not more than six months, or both, for each offense:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return; or
(3) Willfully fail, neglect or refuse to pay the tax, penalties, or interest imposed by this chapter; or
(4) Willfully fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator; or
(5) Refuse to permit the Administrator or any duly authorized agent or employees to examine his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail 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; or
(7) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
(9) Give to an employer false information as to his true name, correct social security number and residence address, or fail to promptly notify any employer of any change in residence address and date thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and this municipality's income tax withheld, or to knowingly give the Administrator false information; or
(11) 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.
(b) Prosecutions 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 (25%) or more of income required to be reported, prosecutions may be commenced within six (6) 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. 340. Passed 10-5-92.)