(a) No individual or entity shall:
(1) Fail, neglect, or refuse to make any return or declaration required by this chapter;
(2) Make any incomplete, false, or fraudulent return;
(3) Fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this chapter;
(4) Fail, neglect, or refuse to withhold the tax from his employees or remit such withholdings to the Director of Finance;
(5) Refuse to permit the Director of Finance or any duly authorized agent or employee to examine his books, records, papers, and State and federal income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Director of Finance and to produce his books, records, papers, or State or federal income tax returns relating to the income or net profits of a taxpayer on order or subpoena of the Director of Finance;
(7) Refuse to disclose to the Director of Finance any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Director of Finance authorized hereby;
(9) 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;
(10) Fail to use ordinary diligence in maintaining proper records of employees’ residence addresses, total salaries, wages, commissions, other compensation and other income paid and municipal tax withheld, or knowingly give the Director of Finance false information; or;
(11) Evade or attempt to evade in any manner the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) Anyone who violates any part of Section 181.17 shall be guilty of a misdemeanor, and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty (60) days, or both, for each offense.
(c) The failure of any employer, taxpayer or person to receive or procure a return, declaration, or other required form shall not excuse him from filing any information return, tax return, declaration, or other required form, or from paying the tax.
(Ord. 2019. Passed 12-20-04.)