(a) No person 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) Fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this chapter; or
(4) Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his books, records, papers relating to the rents collected; or
(5) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner authorized hereby.
(b) Those persons who are found to have violated the provisions set forth above shall be guilty of a misdemeanor of the first degree for each offense.
(Ord. 20-2011. Passed 4-26-11.)
CODIFIED ORDINANCES OF NORWOOD