(a) Any Person subject to the provisions of this Chapter who fails, neglects or refuses to make any return or declaration or any Employer who fails, neglects or refuses to deduct and withhold the taxes or pay the taxes imposed by this Chapter, or any Taxpayer who fails, neglects or refuses to pay the tax, interest and penalties imposed by this Chapter or any Person who refuses to permit the Finance Director or his delegate, or his duly authorized agent or employee, to examine the books, records and papers of a Taxpayer, or any Person who knowingly makes an incomplete, false or fraudulent return, or who attempts to do anything whatever to avoid payment of the whole or any part of the tax under this Chapter, shall be fined not more than two hundred fifty dollars ($250.00) for the first offense and shall be fined not more than five hundred dollars ($500.00) or imprisoned for not more than ninety days, or both, for a second and subsequent offense. The failure of an Employer or Taxpayer to receive or procure a return or declaration form shall not excuse him from making a return or declaration or paying the tax levied under this Chapter.
(b) Whoever violates Section 181.12 shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both. Each disclosure shall constitute a separate offense.
(c) Nothing in this Chapter shall be deemed to prevent the exercise of any of the powers and duties imposed on any officer or division of the Municipality by any person or agency, including another municipal corporation, with which the Municipality may contract for the administration and/or enforcement of the provisions of this Chapter, it being the intent hereof that all enforcement powers granted to any officer or division of the Municipality may be exercised by such contracting party. (Ord. 28-01. Passed 4-16-01.)