(A) Any person who:
(1) Fails, neglects, or refuses to make any return or declaration required by this chapter;
(2) Makes any incomplete, false, or fraudulent return;
(3) Willfully fails, neglects, or refuses to pay the tax, penalties, or interest imposed by this chapter;
(4) Willfully fails, neglects, or refuses to withhold the tax from employees or remit that withholding to the Tax Administrator;
(5) Refuses to permit the Tax Administrator, or any duly authorized agent or employee thereof, to examine the person's books, records, papers, and federal and state income tax returns relating to the income or net profits of a taxpayer;
(6) Fails to appear before the Tax Administrator and to produce the person's 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 Administrator;
(7) Refuses to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer;
(8) Fails to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby;
(9) Gives to an employer false information as to the person's true name, correct Social Security number, and residence address, or fails to promptly notify an employer of any change in residence address and the date thereof;
(10) Fails to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid, and the city's income tax withheld, or knowingly gives the Tax Administrator false information; or
(11) Attempts to do anything whatsoever to avoid the payment of the whole or any portion of the tax, penalties or interest imposed by this chapter;
shall, in addition to any other penalties provided, be guilty of a misdemeanor of the third degree and shall be fined not more than $500 or imprisoned not more than 60 days, or both, for each offense.
(B) Whoever violates § 36.09(D) is guilty of a misdemeanor of the third degree and shall be fined not more than $500 or imprisoned not more than 60 days, or both, for each offense.
(C) Whoever violates § 36.14 is guilty of a misdemeanor of the third degree and shall be fined not more than $500 or imprisoned not more than 60 days, or both, for each offense. For purposes of this division (C), each tenant, eligible taxpayer, and/or resident not reported in accordance with the required filing constitutes a separate offense.
(D) Prosecutions for an offense made punishable under this section or any other provision of this chapter shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(E) The failure of any employer or person to receive or procure a return, declaration, or other required form shall not excuse him or her from making any information return, return or declaration, from filing a form, or from paying the tax.
(Ord. 09-3301, passed 8-20-09)