§ 36.999  PENALTY.
   (A)   Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
   (B)   (1)   Any person who fails, neglects or refuses to make any declaration or return required by §§ 36.001 through 36.010, any employer who fails, neglects or refuses to register or to pay the tax deducted from his or her employees, or fails, neglects or refuses to deduct or withhold the tax from his or her employees, any person who refuses to permit the officer or any agent designated by him or her to examine his or her books, records and papers, and any person who knowingly makes any incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his or her net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by §§ 36.001 through 36.010, shall, upon conviction thereof, be sentenced to pay a fine of not more than $500 for each offense, and costs, and in default of payment, to be imprisoned for a period not exceeding 30 days.
      (2)   Any person who divulges any information which is confidential under the provisions of §§ 36.001 through 36.010, shall, upon conviction thereof, be sentenced to pay a fine of not more than $500 for each offense, and costs, and in default of payment, to be imprisoned for a period not exceeding 30 days.
      (3)   The penalties imposed under this division (B) shall be in addition to any other penalty imposed by any other section of §§ 36.001 through 36.010.
      (4)   The failure of any person to receive or procure forms required for making the declaration or returns required by §§ 36.001 through 36.010 shall not excuse him or her from making such declaration or return.
   (C)   (1)   If any part of any underpayment of taxes imposed by §§ 36.025 through 36.040 is due to fraud, there shall be added to the tax an amount equal to 50% of the underpayment.
      (2)   In the case of failure to record a declaration required under §§ 36.025 through 36.040 on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax 5% of the amount of such tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate.
   (D)   (1)   If any part of any underpayment of taxes imposed by §§ 36.055 through 36.064 is due to fraud, there shall be added to the tax an amount equal to 50% of the underpayment.
      (2)   In the case of failure to record a declaration required under §§ 36.055 through 36.064 on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax 5% of the amount of such tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate.
   (E)   (1)   If any part of any underpayment of taxes imposed by §§ 36.075 through 36.082 is due to fraud, there shall be added to the tax an amount equal to 50% of the underpayment.
      (2)   In the case of failure to record a declaration required under §§ 36.075 through 36.082 on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax 5% of the amount of such tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate.
   (F)   Whoever makes any false or untrue statement on any return required by §§ 36.125 through 36.137, or whoever refuses inspection of the books, records or accounts in his or her custody and control setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by §§ 36.125 through 36.137 shall be guilty of a violation and, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by §§ 36.125 through 36.137.
(Ord. 865, passed 11-20-1968; Ord. 1002, passed 4-23-1996; Ord. 1003, passed 7-16-1996; Ord. 1056, passed 12-18-2007)