880.13 COLLECTION OF TAX AFTER EFFECTIVE PERIOD.

   (a)   This chapter shall continue effective, insofar as the levy of taxes is concerned, until repealed. Insofar as the collection of taxes under this chapter, and actions or proceedings for collecting any tax so levied, and the enforcement of this chapter are concerned, this chapter shall continue effective until all of the taxes levied under this chapter are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of the provisions of this chapter have been fully terminated, subject to the limitations contained in Sections 880.11 and 880.15.

   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the dates provided in Sections 880.05 and 880.06 as though the chapter were still in effect.

(Ord. 86-06. Passed 3-20-86.)

880.14 SEPARABILITY

   If any sentence, clause, section or part of this chapter, or any tax against any individual or group specified in this chapter, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part not been included in this chapter.

(Ord. 11-79. Passed 5-14-79.)

880.15 VIOLATIONS.

   (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.)

880.99 PENALTY.

   Whoever violates or fails to comply with any of the provisions of this chapter is guilty of a misdemeanor of the first degree and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months, or both, for each offense. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.

   In addition, any employee of the Municipality who violates Section 880.09, relative to the disclosure of confidential information, shall be subject to immediate dismissal. In the case of such a violation, each disclosure shall constitute a separate offense.