Any person subject to the provisions of this chapter who shall fail, neglect or refuse to make any return or declaration; any employer who shall fail, neglect or refuse to deduct and withhold the taxes or pay the taxes imposed by this chapter; any taxpayer who shall fail, neglect or refuse to pay the tax, interest and penalties imposed by this chapter; any person who shall refuse to permit the Village Treasurer or his duly authorized agent or employee to examine the books, records and papers of a taxpayer; any person who shall knowingly make an incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid the payment of the whole or any part of the tax under this chapter shall be deemed guilty of a misdemeanor and shall be fined not more than fifty dollars ($50.00) for a first, second, third or fourth offense, and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both, for a fifth or subsequent offense. The failure of an employer or taxpayer to receive or procure a return or declaration form shall not excuse him from making a return or declaration or paying the tax levied under this chapter.
(Ord. 679. Passed 6-7-65.)