(A) Any person, firm or corporation who shall do any of the following shall be guilty of a misdemeanor and shall be fined not more than $100 or imprisoned not more than 60 days, or both, for each offense:
(1) Fail, neglect or refuse to make any return, questionnaire or declaration required by this subchapter;
(2) Make any incomplete, false or fraudulent return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this subchapter;
(4) Fail, neglect or refuse to withhold the tax from his or her employees or remit such withholding to the City Auditor;
(5) Refuse to permit the City Auditor or any duly authorized agent or employee to examine his or her books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the City Auditor and to produce his or her employer’s books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon subpoena of the City Auditor;
(7) Refuse to disclose to the City Auditor any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this subchapter or any order or subpoena of the City Auditor authorized hereby;
(9) Give to the employer false information as to his or her true name, correct Social Security number or residence address or fail to promptly notify an employer of any change in residence address and date thereof;
(10) Failure on the part of any employer to maintain proper records of employees’ residence addresses, total wages paid and city tax withheld or to knowingly give the City Auditor false information;
(11) Fail to comply with the provisions of this subchapter or any order or subpoena of the City Auditor;
(12) Fail to refuse to make any payment on the estimated tax for any year or part of any tax year as required by § 36.21;
(13) Fail to cause the tax withheld from the wages of the employees pursuant to this subchapter to be paid to the city in accordance with the provisions of § 36.22; or
(14) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(B) All prosecutions under this section must be commenced within three years from the time of the offense complained of, except in the case of failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be six years from the date the return was due or the date the false or fraudulent return was filed.
(C) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him or her from making any information return, return or declaration, from filing such form or from paying the tax.
(Prior Code, § 15.01.14)