(a) The following shall be considered violations of this chapter:
(1) Failing, neglecting or refusing to make any return or declaration required by this chapter; or
(2) Making any incomplete, false or fraudulent return; or
(3) Failing, neglecting or refusing to pay the tax, penalties or interest imposed by this chapter; or
(4) Failing, neglecting or refusing to withhold the tax from employees or to remit such withholding to the Director of Finance; or
(5) Refusing to permit the Director of Finance or any duly authorized agent or employee to examine books, records and papers and federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Failing to appear before the Director of Finance and to produce books, records, federal income tax returns and papers relating to the income or net profits of a taxpayer under order or subpoena of the Director of Finance; or
(7) Refusing to disclose to the Director of Finance any information with respect to the income or net profits of a taxpayer; or
(8) Failing to comply with the provisions of this chapter or any order or subpoena of the Director of Finance authorized hereby; or
(b) Whoever violates any of the provisions of subsection (a) hereof shall guilty of a misdemeanor of the third degree and shall be penalized with fine and/or imprisonment as set forth in Section 501.99 of these Codified Ordinances.
(c) The failure of any employer or taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return or declaration, from filing such form, or from paying the tax.
(Ord. 2008-18. Passed 6-16-08; Ord. 2012-13. Passed 5-7-12.)