(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) (1) Any person who fails, neglects or refuses to make any declaration or return required by §§ 35.001 through 35.010, any employer who fails, neglects or refuses to register or to pay the tax deducted from his or her employees or fails, neglects or refuses to deduct or withhold the tax from his or her employees, any person who refuses to permit the Tax Officer or any agent designated by him or her to examine his or her books, records, papers and any person who knowingly makes any incomplete, false or fraudulent return or attempts to do anything whatsoever to avoid the full disclosure of the amount of his or her net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by §§ 35.001 through 35.010 shall, upon conviction thereof, be sentenced to pay a fine of not more than $2,500 for each offense and costs and, in default of payment of said fine and costs, to be imprisoned for a period not exceeding six months.
(2) Any employer who is required under §§ 35.001 through 35.010 to collect, account for and distribute taxes and who willfully fails to collect or truthfully account for and distribute such tax, commits a misdemeanor and shall, upon conviction, be sentenced to pay a fine not exceeding $25,000 or to imprisonment not exceeding two years or both.
(6) The borough hereby approves and adopts the cost of collection schedule, attached hereto and made a part hereof as if set out in full, to be imposed by the designated Tax Officer for the collection of taxes on earned income and net profits, upon any taxpayer whose taxes are or become delinquent and/or remain due and unpaid; provided, however, that the TCC may approve amendments to said fee schedule by resolution from time to time. Amendments to the collection schedule shall become effective upon adoption by the TCC. The designated Tax Officer is hereby authorized to retain such costs of collection as set forth in the attached schedule, as may be amended and supplemented from time to time, in recovering delinquent taxes and as permitted to be assessed to delinquent taxpayers pursuant to law.
(C) Whoever makes any false or untrue statement on any return required by §§ 35.025 through 35.037, or whoever refuses inspection of the books, records or accounts in his or her custody and control setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by §§ 35.025 through 35.037 shall be guilty of a violation and, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. The action to enforce the penalty prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by §§ 35.025 through 35.037.
(D) Any person violating a provision of § 35.075, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days. Each day that a violation of § 35.075 continues shall constitute a separate offense.
(2006 Code, § 24-611)
(Ord. 74-19, passed 12-19-1974, § 13; Ord. 91-6, passed 6-10-1991; Ord. 5-7-2001, passed 5-7-2001, § 12; Ord. 2006-3, passed 7-10-2006; Ord. 1, passed 1-7-2008; Ord. 2012-1, passed 1-9-2012)