A. Any person who fails, neglects or refuses to make any declaration or return required by this article, any employer who fails, neglects or refuses to deduct or withhold the tax from his employees, any person who refuses to permit the officer or any agent designated by him to examine his books, records and papers and any person who knowingly makes any incomplete, false or fraudulent return or attempts to do anything whatsoever to avoid the full disclosure of the amount of his net profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by this article shall, upon conviction thereof before any Justice of the Peace, Alderman or Magistrate or court of competent jurisdiction in the county, be sentenced to pay a fine of not more than $500 for each offense and costs. Each violation shall constitute a separate offense, punishable by a like fine or imprisonment for each day of continued violation. [Amended 1-10-1995 by Ord. No. 879]
B. Any person who divulges any information which is confidential under the provisions of this article shall, upon conviction thereof before any Justice of the Peace, Alderman or Magistrate or court of competent jurisdiction, be sentenced to pay a fine of not more than $500 for each offense and costs. [Amended 1-10-1995 by Ord. No. 879]
C. The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this article.
D. The failure of any person to receive or procure forms required for making the declaration or returns required by this article shall not excuse him from making such declaration or return.