(a) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) File any incomplete, false or fraudulent return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(4) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Tax Commissioner;
(5) Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his books, records, papers and federal and state income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Tax Commissioner and to produce his 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 Commissioner;
(7) Refuses to disclose to the Tax Commissioner any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner authorized hereby;
(9) Give to an 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;
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid, and the Village tax withheld, or to knowingly give the Tax Commissioner false information;
(11) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) Any person who violates any of the provisions above shall be guilty of a misdemeanor of the first-degree and shall be subject to the penalties provided for in Section 191.99 of this chapter. (Ord. 11-30. Passed 12-19-11.)