(a) Any person who shall do any of the following shall be in violation of the provisions of this chapter:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Knowingly make an incomplete, false or fraudulent return;
(3) Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(4) Fail, neglect or refuse to withhold the tax from his or her employees and remit such withholding tax to the Tax Administrator;
(5) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or his employer's books, records, papers, or Federal income tax returns;
(6) Fail to appear before the Tax Administrator and to produce his or his employer's books, records, papers or Federal income tax returns upon order or subpoena of the Tax Administrator;
(7) Refuse to disclose to the Tax Administrator any information with respect to such person's or such person's employer's income or net profits;
(8) Willfully give to an employer by an employee false information as to his or her true name, correct social security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof;
(9) Failure on the part of any employer to maintain proper records of employees' residence addresses, total wages paid and Municipal tax withheld, or to knowingly give the Tax Administrator false information;
(10) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator;
(11) Willfully fail or willfully refuse to make any payment on the estimated tax for any year or part of any tax year as required by Section 890.07;
(12) Fail to cause the tax withheld from the qualifying wages of the employees pursuant to this chapter to be paid to the Municipality in accordance with the provisions of section 890.06; or
(13) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) Prosecutions for an offense made punishable under this section or any other provision of this chapter shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(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, or declaration, from filing such form or from paying the tax.
(d) A fee as determined by the Tax Administrator will be charged for each check returned to the Income Tax Department by a financial institution as unpaid, for any reason whatsoever.
(Ord. 2004-52. Passed 12-20-04.)