If not otherwise specified herein, no person shall:
(A) Fail, neglect, or refuse to make any return or declaration required by this subchapter;
(B) File any incomplete or false return;
(C) Fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this subchapter;
(D) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her books, records, papers, and federal and state income tax returns relating to the income or net profits of a taxpayer;
(E) Fail to appear before the Tax Administrator and to produce his or her books, records, papers, or federal and state income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;
(F) Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer;
(G) Fail to comply with the provisions of this subchapter or any order or subpoena of the Tax Administrator authorized hereby;
(H) 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 or any change in residence address and date thereof; or
(I) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this subchapter.
(Ord. 265(A), passed 12-1-2015) Penalty, see § 34.99