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(A) Every employer who fails to withhold or pay to the city any sums of tax required by this subchapter to be withheld and paid shall be personally and individually liable to the city for all sums required to be withheld.
(B) The city shall have a lien upon all the property of any employer who fails to withhold or pay over to the city sums required to be withheld under this chapter. If the employer withholds but fails to pay the city the amount withheld, the lien shall commence as of the date the amounts withheld were required to be paid to the city. If the employer fails to withhold, the lien shall commence at the time the liability of the employer is assessed by the city.
(C) Every tax imposed by this Chapter 75, and all increases, interest, and penalties thereon, shall become, from the time the tax is due and payable, a personal debt of the taxpayer to the city.
(D) The city may enforce the collection of the occupational tax due, under this chapter and any fees, penalties, and interest, as provided herein, by civil action in a court of appropriate jurisdiction. To the extent authorized by law, the city shall be entitled to recover all court costs and reasonable attorney fees incurred by it in enforcing any provision of this Chapter 75.
(E) In addition to the penalties prescribed in this section, any employer or employee who willfully fails to make a return or willfully makes a false return, or who willfully fails to pay taxes owing or collected, with the intent to evade payment of the tax or amount collected, or any part thereof, shall be guilty of a Class A Misdemeanor.
(F) Any person who willfully aids or assists in, or procures, counsels, or advises in the preparation or presentation of a return, affidavit, claim, or other document required under or submitted in connection with this Chapter 75, which is fraudulent or is false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document, shall be guilty of a Class A Misdemeanor.
(G) A return, for the purpose of this section, shall mean and include any return, declaration, or form prescribed by the city and required to be filed with the city by the provisions of this Chapter 75 or by the rules of the city or by written request for information to the employer or person by the city.
(H) Any person who violates the provisions of this Chapter 75 by intentionally inspecting confidential taxpayer information without authorization shall be fined not more than five-hundred ($500) or imprisoned for not longer than six (6) months, or both.
(I) Any person who violates the provisions of this Chapter 75 by divulging confidential taxpayer information shall be fined not more than one-thousand dollars ($1,000) or imprisoned for not more than one (1) year, or both.
(Ord. 2017-1743, passed 8-24-17)