(a) No person shall:
(1) Fail, neglect or refuse to make a return or declaration required by this chapter;
(2) Make an incomplete, false or fraudulent return;
(3) Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(4) Willfully fail, neglect or refuse to withhold the tax from his or her employees or remit such withholding to the Administrator;
(5) Refuse to permit the Administrator or a duly authorized agent or employee to examine his or her books, records, papers or Federal Income Tax Returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Administrator and to produce his or her 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;
(7) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with this chapter or an order or subpoena of the Administrator authorized thereby;
(9) Give to an employer false information as to his or her true name, correct Social Security number and residence address, or fail to promptly notify an employer of a change in residence address and the date thereof;
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and the Municipal income tax withheld, or knowingly give the Administrator false information; or
(11) Attempt to do anything to avoid the payment of the tax or any part thereof, penalties or interest imposed by this chapter.
(b) A prosecution for an offense made punishable under this section or any other provision of this chapter shall be commenced within three years after the commission of the offense, provided that in case of fraud, failure to file a return or the omission of twenty-five percent or more of income required to be reported, a prosecution may be commenced within six years after the commission of the offense.
(c) The failure of an employer or other person to receive or procure a return, declaration or other required form shall not excuse him or her from making an information return, return or declaration, from filing such form or from paying the tax.
(d) The Finance Director or Tax Administrator may cause to be published in a newspaper of general circulation within the City of New Carlisle a list of persons who are delinquent in payment of their City Income Tax or who have otherwise failed to comply with City income tax regulations; provided that said persons have been notified of the date of publication at their last known mailing address or residence by certified mail at least 30 days prior to publication.
(Ord. 11-79 . Passed 5-14-79; Ord. 09-12. Passed 3-16-09.)