181.99 PENALTY.
   (a)   Any person who shall:
      (1)   Fail, neglect or refuse to make any return or declaration required by this chapter; or
      (2)   Make any incomplete, false or fraudulent return; or
      (3)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
      (4)   Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Director; or
      (5)   Refuse to permit the Director or any duly authorized agent or employee to examine his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer; or
      (6)   Fail to appear before the Director and to produce his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Director; or
      (7)   Refuse to disclose to the Director any information with respect to the income or net profits taxed hereby; or
      (8)   Fail to comply with the provisions of this chapter or any order or subpoena of the Director authorized; or
      (9)   Give to an employer false information as to his true name, correct social security number and residence address or fail to promptly notify an employer of any change in residence address and date thereof; or
      (10)   Fail to use ordinary diligence in maintaining proper records of employees residence addresses, total wages paid and the Sunbury tax withheld, or to knowingly give the Director false information; 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,
shall be guilty of a minor misdemeanor for a first offense and for a second or subsequent offense shall be guilty of a third degree misdemeanor.
   (b)   When a corporation or any organization other than a natural person is convicted of an offense pursuant to this chapter, it shall be fined not more than one thousand dollars ($1,000) for the first offense and shall be fined not more than five thousand dollars ($5,000) for a second or subsequent offense.
   (c)   All prosecutions under this section must be commenced within three years from the time of the offense complained of except in the case of failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of the time within which prosecution must be commenced shall be ten years from the date the return was due or the date the false or fraudulent return was filed.
   (d)   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. 98-032. Passed 10-21-98.)