(a) Any person who shall commit any of the following shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned for not more than six months, or both, for each offense.
(1) Fail, neglect, or refuse to make any return or declaration required by this chapter;
(2) Shall knowingly make any incomplete, false or fraudulent tax 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 employees or remit such withholding to the Commissioner;
(5) Refuse to permit the Commissioner or any duly authorized agent or employee to examine his books, records, papers, and federal income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Commissioner and to produce books, records, papers, or federal income tax returns relating to the income or net profits of a taxpayer upon order of subpoena of the Commissioner;
(7) Refuse to disclose to the 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 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 employee addresses, total wages paid, and Village tax withheld or to knowingly give the Commissioner false information; or
(11) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this chapter.
(b) All prosecutions under this section must be commenced within five years from the time of the offense complained of, except in the case of failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be ten years from the date the return was due or the date the false or fraudulent return was filed.
(c) The failure of any employer or person to receive or procure a return, declaration, or other required form shall not excuse him from making any information return, return, or declaration, from filing such form, or from paying the tax.
(Ord. 04-967. Passed 11-15-04.)