(A) No person shall:
(1) Fail, neglect, or refuse to make any return or declaration required by this chapter;
(2) Make an incomplete, false, or fraudulent 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 and remit the withholding tax to the tax commissioner;
(5) Fail, neglect or refuse to permit the tax commissioner or any duly authorized agent or employee to examine the person’s or the employer's books, records, papers and federal income tax returns;
(6) Fail, neglect or refuse to appear before the tax commissioner and to produce the person’s or the employer's books, records, papers or federal income tax returns upon order or subpoena of the tax commissioner;
(7) Fail, neglect or refuse to disclose to the tax commissioner any information with respect to the person's or the employer's income or net profits;
(8) Fail, neglect or refuse to comply with the provisions of this chapter or any order or subpoena of the tax commissioner;
(9) Fail, neglect or refuse to make any payment on the estimated tax for any year as required by § 94A.12 of this chapter;
(10) Fail, neglect or refuse as owner, president, treasurer, officer, member or trustee of a business, to cause the tax withheld from the wages of employees of the business pursuant to this chapter to be paid to the city in accordance with the provisions of § 94A.11 of this chapter; 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) Time limitations.
(1) Civil actions to recover city income taxes and penalties/interest shall be brought within 3 years after the tax was due or the return filed, whichever is later.
(2) Prosecutions for an offense made punishable under a city ordinance imposing an income tax shall be commenced within 3 years after the commission of the offense, except 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 6 years after the commission of the offense.
(Ord. 74-1986, passed 11-5-86)
(C) The failure of any employer, taxpayer, 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 the form, or from paying the tax.
(D) The term “PERSON” as used in this section shall, in addition to the meaning prescribed in § 10.04 and in § 94A.02 of this chapter, include in the case of an association or corporation not having any partner, member, or officer within this city or an employee or agent of such association or corporation who can be found within the corporation limits of this city.
('68 Code, § 300.25) (Am. Ord. 8-2001, passed 2-7-01; Am. Ord. 48-2003, passed 12-17-03) Penalty, see § 94A.99 (B)