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(a) The following shall be considered violations of this Chapter:
(1) Failing, neglecting, or refusing to make any return or declaration required by this Chapter;
(2) Making an incomplete, false, or fraudulent return;
(3) Failing, neglecting, or refusing to pay the tax, penalties, or interest imposed by this Chapter;
(4) Failing, neglecting, or refusing to withhold the tax from Employees or to remit the withholding to the Finance Director;
(5) Refusing to permit the Administrator or any duly authorized agent or Employee to examine books, records, and papers and Federal Income Tax returns relating to the income or Net Profits of a Taxpayer;
(6) Failing to appear before the Administrator and to produce books, records, Federal Income Tax returns, and papers relating to the income or Net Profits of a Taxpayer upon order or subpoena of the Administrator.
(7) Refusing to disclose to the Administrator any information with respect to the income, Compensation, or Net Profits of a Taxpayer;
(8) Failing to comply with the provisions of this Chapter or any order or subpoena of the Administrator authorized hereby;
(9) Giving to an Employer false information as to the Employee’s true name, correct Social Security number and residence address, or failing to promptly notify an Employer of any change in residence address and date thereof;
(10) Failing to use ordinary diligence in maintaining proper records of Employees’ residence addresses, total Compensation paid and City Income Tax withheld, or knowingly giving the Administrator false information; or,
(11) Attempting to do anything whatever to evade the payment of the whole or any part of the City Income Tax, penalties or interest imposed by this Chapter.
(b) The failure of any Employer, Taxpayer, or Person to receive or procure a return, declaration, or other required form shall not excuse such Employer, Taxpayer, or Person from making any information return or declaration, from filing the form, or from paying the tax.
(Ord. 05-100. Passed 6-13-05.)