(a) Any person subject to the provisions of this chapter who shall fail, neglect or refuse to make any return or declaration, or any employer who shall fail, neglect or refuse to deduct and withhold the taxes or pay the taxes imposed by this chapter or any taxpayer who shall fail, neglect or refuse to pay the tax, interest and penalties imposed by this chapter, or any person who shall refuse to permit the Finance Director or his delegate to examine the books, records and papers of a taxpayer, or any person who shall knowingly make an incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid the payment of the whole or any part of the tax under this chapter shall be deemed guilty of a fourth degree misdemeanor for a first offense and a second-degree misdemeanor for a second or subsequent offense. The failure of an employer or taxpayer to receive or procure a return or declaration form, shall not excuse him from making a return or declaration or paying the tax levied under this chapter.
(b) When a corporation or any organization other than a natural person is convicted of an offense pursuant to this chapter, it shall be fined not more than One Thousand Dollars ($1,000.00) for the first offense and shall be fined not more than Five Thousand Dollars ($5,000.00) for a second or subsequent offense.
(c) An officer, agent or employee of a corporation or other organization may be prosecuted for an offense committed by such corporation or other organization if he acts with the kind of culpability required for the commission of the offense, and any of the following apply:
(1) In the name of the organization or in its behalf, he engages in conduct constituting the offense, or causes another to engage in such conduct, or tolerates such conduct when it is of a type for which he has direct responsibility.
(2) He has primary responsibility to discharge a duty imposed on the organization by law, and such duty is not discharged.
(d) When a person is convicted of an offense under any of the conditions of Subsection (c) (1) or (2), he is subject to the same penalty as if he had acted in his own behalf.
(Ord. 04-52. Passed 12-7-04.)