(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Whoever makes any false or untrue statement on any return required by §§ 33.050 through 33.061, or whoever refuses inspection of the books, records or accounts in his or her custody and control setting forth the number of employees subject to this tax who are in his or her employment, or whoever fails or refuses to file any return required by §§ 33.050 through 33.061 shall be guilty of a violation and, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by §§ 33.050 through 33.061.
(C) Any person who shall fail, neglect or refuse to comply with any of the terms or provisions of §§ 33.095 through 33.098 or any regulation or requirement pursuant thereto and authorized hereby shall, in addition to other penalties provided by law, be liable to a penalty not to exceed $300 for each offense.
(Ord. 5-1984, passed 12-10-1984; Ord. 4-2007, passed 11-12-2007)