183.99 PENALTY.

   (a)   The following shall be considered violations of Chapter 181:

      (1)   Failing, neglecting or refusing to make any return or declaration required by Chapter 181;

      (2)   Making any incomplete, false or fraudulent return;

      (3)   Failing, neglecting or refusing to pay the tax, penalties or interest imposed by Chapter 181;

      (4)   Failing, neglecting or refusing to withhold the tax from employees or to remit such withholding to the Finance Director;

      (5)   Refusing to permit the Finance Director or any duly authorized agent or employee to examine books, records, and papers and Federal income tax returns relating to the income or net profits of the taxpayer;

      (6)   Failing to appear before the Finance Director and to produce books, records, Federal income tax returns, and papers relating to the income or net profits of a taxpayer under order or subpoena of the Finance Director;

      (7)   Refusing to disclose to the Finance Director any information with respect to the income or net profits of a taxpayer;

      (8)   Failing to comply with the provisions of Chapter 181 or any order or subpoena of the Finance Director authorized hereby; or

      (9)   Attempting to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by Chapter 181.

   (b)   Any person who violates any of the provisions of subsection (a) hereof shall be guilty of a misdemeanor and shall be fined not more than $500 or imprisoned not more than six months or both, for each offense.

   (c)   The failure of any employer or taxpayer or person to receive or procure a return, declaration, or other required form shall not excuse him from making any information return or declaration, from filing such form or from paying the tax.

(Res. 128. Passed 9-3-68.)