(A) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this subchapter;
(2) Make any incomplete, false or fraudulent return;
(3) Knowingly fail or refuse to pay the tax, penalties or interest imposed by this subchapter;
(4) Knowingly fail or refuse to withhold the tax from their employees and remit such withholding to the Administrator;
(5) Refuse to permit the Administrator or any duly authorized agent or employee to examine their or their employer's books, records, papers and copies of federal income tax returns relating to the income or net profit of a taxpayer;
(6) Fail to appear before the Administrator and to produce their or their employer's books, records, papers or copies of federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator;
(7) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this subchapter or any order or subpoena of the Administrator; or
(9) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this subchapter.
(B) Any person who violates division (A) of this section shall be guilty of a first degree misdemeanor and shall be fined not more than $1,000 or imprisoned not more than 6 months or both, for each offense.
(C) (1) Any person subject to the provisions of §§ 39.50 through 39.67 inclusive, who has failed to file or has filed an incorrect return and/or has failed to pay the full amount of tax due, shall not be deemed to have committed an offense punishable under the provisions of this section until the assessment issued against them under the provisions of § 39.57, has become due and payable.
(2) Any person who has filed a return under the provisions of §§ 39.50 through 39.67 inclusive, indicating the amount of tax due, and has failed to pay said tax, together with any penalties or interest that may have accrued thereon, shall not be deemed to have committed an offense for having knowingly failed to pay the tax, penalties or interest due as provided in division (A)(3) above, until the date of the filing of such return.
(D) The term PERSON as used in this section shall, in addition to the meaning prescribed in § 39.51, include in the case of an association or corporation not having any partner, member or officer within the city, any employee or agent of such association or corporation who can be found within the corporate limits of the city.
(E) All prosecutions under this section must be commenced within 5 years from the time of the offense complained of except in the case of failure to file a final return or in the case of filing a false or fraudulent return, or failure to pay the tax due, in which event the limitation of time within which prosecution must be commenced shall be 10 years from the date the return was due or the date the false or fraudulent return was filed or the tax was due, whichever is later.
(F) The failure of any employer or taxpayer or person to receive or procure a return, declaration or other required form shall not excuse them from making any information return, return or declaration, from filing such forms, or from paying the tax.
(Ord. 4-13, passed 2-4-2013)