No person shall:
(A) Fail, neglect or refuse to make any return or declaration required by this chapter;
(B) Make any incomplete, false or fraudulent return;
(C) Fail, neglect or refuse to pay the tax, penalty or interest imposed by this chapter;
(D) Fail, neglect or refuse to withhold the tax from employees or to remit such withholding to Tax Administrator;
(E) Refuse to permit Tax Administrator to examine the books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer;
(F) Fail to appear before Tax Administrator and to produce the books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer under order or subpoena of Tax Administrator;
(G) Refuse to disclose to Tax Administrator any information with respect to the income or net profits of a taxpayer;
(H) Fail to comply with any of the provisions of this chapter or any order or subpoena of Tax Administrator authorized hereby; or
(I) Attempt to do anything to avoid the payment of the whole or any part of the tax, penalty or interest imposed by this chapter.
(J) Directly or indirectly, knowingly provide to Tax Administrator any false information, relating to information required by the Agency in the administration of this chapter, including, but not limited to, Social Security number and residence address.
(Ord. 31-2007, passed 12-18-07)