111.1507 FAILURE TO PROCURE FORMS NOT EXCUSE.

   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. 66-135. Enacted 12-27-66.)

COLLECTION OF UNPAID TAXES AND

REFUNDS OF OVERPAYMENTS