(A) Any person or business entity who shall;
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return; or
(3) Purposely fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Purposely fail, neglect or refuse to withhold the tax from his or her's employees or remit such withholding to the Administrator; or
(5) Refuse to permit the Administrator or any duly authorized agent or employee to examine his or her books, records, papers and federal income tax returns relating to the income and/or net profits of a taxpayer; or
(6) Fail to appear before the Administrator and to produce his or her books, records, papers or federal income tax returns relating to the income and/or net profit of a taxpayer upon written request (order, subpoena, or notice) of the Administrator; or
(7) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any written request (order, subpoena or notice) of the Administrator authorized hereby; or
(9) Give to an employer false information as to his or her true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence and date thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wage paid and this municipality's income tax withheld or to knowingly give the Administrator false information; or
(11) Attempt to do anything whatsoever to avoid payment of the whole or any part of the tax, penalties and/or interest imposed by this chapter;
shall be guilty of a misdemeanor of the first degree for each such offense. A notice of the failure by the taxpayer or an employer to comply with the written request (order, subpoena, or notice) issued by the Administrator shall be submitted to the Law Director in writing. The Law Director shall promptly notify the taxpayer or employer in writing of the violation of this chapter. If the taxpayer or employer fails to comply within a reasonable period of time to the written request (order, subpoena, or notice) of the Administrator, the Law Director is authorized to file the appropriate criminal charge with the court of jurisdiction.
(B) The disclosure of any confidential information to the Law Director or to the court of competent jurisdiction to enforce the provisions of this section shall not be in violation of § 39.09(D) of this chapter.
(C) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him or her from making any information return, return or declaration, or from filing such form, or from paying the tax.
(Ord. 5818-82, passed 3-8-1982; Am. Ord. 02-02-008, passed 2-11-2002; Am. Ord. 08-12-091, passed 12-8-2008)