(a) Any person, firm or corporation who fails, neglects or refuses to make any return or declaration required by this chapter, or any taxpayer who refuses to pay the tax, penalties and interest imposed by this chapter, or any person who refuses to permit the Commissioner of Taxation, or any duly authorized agent or employee to examine his books, records and papers, or who shall knowingly make any incomplete, false, or fraudulent return, or who shall attempt to do anything whatever to avoid the payment of the whole or any part of the tax shall be fined not more than five hundred dollars ($500.00), or imprisoned for not more than ninety days, or both. The failure of any employer or taxpayer to receive or procure a return or declaration form shall not excuse him from making a return or declaration or from paying the tax.
(b) Whoever violates Section 171.07(e) shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both.
(c) Whoever violates any provision of Section 171.14 shall:
For a first offense: | Pay a fine of not more than Fifty-dollars ($50.00) per unit. |
For a second offense: | Pay a fine of not more than One- hundred dollars ($100.00) per unit |
For a third and all subsequent offenses. | Pay a fine of not more than Two- hundred dollars ($200.00) per unit. |
(Ord. 01-10037. Passed 10-10-01.)