Any person who:
(a) Fails, neglects or refuses to make any return or declaration required by this chapter; or
(b) Makes any incomplete, false or fraudulent return; or
(c) Fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter; or
(d) Fails, neglects, or refuses to withhold the tax from his employees or remit such withholding to the Administrator; or
(e) 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; or
(f) 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; or
(g) Refuses to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
(h) Fails to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
(i) Gives to any 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 or the date thereof; or
(j) Fails to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid and Village tax withheld, or knowingly gives the Administrator false information; or
(k) 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, is guilty of a misdemeanor of the first degree for each offense.
(Ord. 2005-22. Passed 3-9-05.)