(a) No person, taxpayer, partnership, corporation or employer shall:
(1) Fail, neglect or refuse to make any return or declaration required by the Income Tax Ordinance; or
(2) Make any incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay the tax, penalties or fees imposed by the Income Tax Ordinance; or
(4) Fail, neglect or refuse, when required to do so by the Income Tax Ordinance, to withhold the tax from employees or remit such tax on a timely basis to the Superintendent; or
(5) Refuse to permit the Superintendent, or any duly authorized employee of the Income Tax Division, to examine books, papers, records or other documents relating to City income tax, including copies of Federal tax returns; or
(6) Fail to appear before the Superintendent and to produce books, papers, records and other documents relating to City income tax, including copies of Federal tax returns, upon order of subpoena of the Superintendent; or
(7) Refuse to disclose to the Superintendent any information regarding income or net profits of a taxpayer that may be subject to City income tax; or
(8) Fail, neglect or refuse to provide correct information as to name, address and social security number to the Superintendent, or to an employer charged with the responsibility of withholding City income tax; or
(9) Fail, neglect or refuse to use ordinary and proper diligence in maintaining accurate records of residence addresses, work locations, total wages paid and City tax withheld for an employee by an employer required by the Income Tax Ordinance to withhold the tax; or
(10) Fail to comply with the provisions of the Income Tax Ordinance or any order or subpoena of the Superintendent; or
(11) Attempt to do anything whatsoever to avoid the filing of returns or to avoid payment of the whole or any part of the tax imposed by the Income Tax Ordinance.
(b) Any person subject to the provisions of the Income Tax Ordinance who has failed to file a return or has filed an incorrect return and has failed to pay the full amount of tax due, shall not be deemed to have committed an offense under the provisions of the Income Tax Ordinance until the assessment issued under the provisions of the Income Tax Ordinance has become due and payable.
(c) Any person who has filed a return under the provisions of the Income Tax Ordinance indicating the amount of tax due, and has failed to pay said tax, together with any penalties or interest or fees that may have been assessed or accrued, shall not be deemed to have committed an offense for having knowingly failed to pay the tax, penalties, interest or fees due 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 elsewhere in the Income Tax Ordinance or these Rules and Regulations, include, when a partner, member or officer of a partnership, association corporation or other entity is not within the City, any employee or agent of such partnership, association, corporation or other entity who can be found within the City.
(e) Prosecutions under the Income Tax Ordinance must be commenced within five years from the time of the offense except in the case of failure to file a return or in the case of filing a false or fraudulent return. In the event that a false or fraudulent return has been filed, the date prosecution must be commenced shall be extended to ten years from the date the return was due or the date the false or fraudulent return was filed.
(f) The failure of any taxpayer, employer, person or other entity to receive or procure a return, declaration or other form shall not excuse the taxpayer, employer, person or other entity from making any return, information return or declaration or from filing any such form or from paying the tax.
(g) Whoever violates any of the provisions of these Rules and Regulations, for which no penalty is otherwise provided, is guilty of a misdemeanor of the first degree and shall be fined not more than one thousand dollars ($1,000.00) or imprisoned not more than six months, or both, for each offense. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.
(h) Any employee of the City who knowingly and willfully violates the provisions of these Rules and Regulations relative to disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal, and shall be subject to a fine of not more than one thousand dollars ($1,000.00) or imprisoned not more than six months, or both. Each disclosure shall constitute a separate offense.
(Ord. 1418. Passed 6-11-07.)