(a) Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return; or
(3) Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Willfully fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Tax Clerk; or
(5) Refuse to permit the Tax Clerk or any duly authorized agent or employee to examine his books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Tax Clerk and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Clerk; or
(7) Refuse to disclose to the Tax Clerk any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Clerk authorized hereby; or
(9) Give to any employer false information as to his true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence address and date thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid and this City’s income tax withheld, or to knowingly give the Tax Clerk false information; or
(11) Attempt to do anything whatsoever to avoid payment of the whole or any part of the tax, penalties or interest imposed by this chapter;
shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both for each offense.
(Ord. 77-9. Passed 11-7-77; Ord. 81-2. Passed 1-5-81.)
(b) Prosecutions for an offense made punishable under this section or any other provisions of this chapter shall be commenced within three years after the omission of the offense, provided that in a case of fraud, failure to file return, or the omission of twenty-five percent (25%) or more of the income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(Ord. 81-2. Passed 1-5-81.)
(c) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.
(Ord. 77-9. Passed 11-7-77.)