(a) Whoever violates any of the provisions of Section 181.15, or any other provision of this chapter for which no penalty is otherwise provided, shall be guilty of a misdemeanor of the first degree subject to a fine of not more than one thousand dollars ($1,000), or imprisonment of not more than six months, or both. Each instance of failure to timely file complete and true returns or declarations; pay taxes, penalties or interest imposed; or withhold taxes from employees or remit such withholdings to the Administrator shall constitute a separate offense. In the event the offending party is an organization, as defined in Section 501.11 of the General Offenses Code, both the organization and its president, partners or sole proprietor may be prosecuted for the violations or offenses.
(Ord. 91-1984. Passed 12-4-84.)
(b) Whoever violates Section 181.11(i) shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months, or both. Each disclosure shall constitute a separate offense.
In addition to the above penalty, any employee of the City who violates Section 181.11(i) shall be guilty of an offense punishable by immediate dismissal.
(Ord. 85-1967. Passed 12-12-67.)