(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) (1) Any person who fails, neglects, or refuses to make any declaration or return required by §§ 32.055 to 32.070, any employer who fails, neglects, or refuses to register or to pay the tax deducted from his or her employees, or fails, neglects, or refuses to deduct or withhold the tax from his or her employees, any person who refuses to permit the officer or any agent designated by him or her to examine his or her books, records, and papers, and any person who knowingly makes any incomplete, false, or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his or her net profits or earned income in order to avoid the payment of the whole or any part at the tax imposed by §§ 32.055 to 32.070, shall, upon conviction thereof before any Justice of the Peace in the county, be sentenced to pay a fine of not more than $500 for each offense, and costs, and, in default of payment of said fine and costs, to be imprisoned for a period not exceeding 30 days.
(2) Any person who divulges any information which is confidential under the provisions of §§ 32.055 to 32.070, shall, upon conviction thereof before any Justice of the Peace, alderman, or magistrate, or court of the county, be sentenced to pay a fine of not more than $500 for each offense, and costs, and, in default of payment of said fines and costs, to be imprisoned for a period not exceeding 30 days.
(5) Any taxpayer convicted before any Justice of the Peace in the county of failing, neglecting, or refusing to pay any tax, penalties, or interest imposed under §§ 32.055 to 32.070 shall be liable to a fine or penalty not exceeding $100, and costs of prosecution and, in default of payment of such fine and costs, to imprisonment for not more than 30 days.
(C) Any person convicted before a Justice of the Peace of violating or failing to carry out any of the provisions of §§ 32.085 to 32.094; or of failing, neglecting, or refusing to pay any taxes or penalties; or of attempting to do anything whatsoever to avoid the payment of the whole or any part of the tax imposed under §§ 32.085 to 32.094 shall be liable to a fine or penalty not to exceed $25 for each and every offense and the cost of prosecution thereof, and in default thereof, to undergo imprisonment in the county jail for a period not to exceed 30 days; provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of §§ 32.085 to 32.094.
(Ord. 17-1966, passed 4-12-1966; Ord. 2-1973, passed 2-13-1973)