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 Tax Director or his/her duly authorized agent or employee 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 deed guilty of a fourth degree misdemeanor, shall be fined not more than two hundred fifty dollars ($250.00) and imprisoned for not more than 30 days. For a subsequent offense, the offender shall be guilty of a misdemeanor of the third degree and shall be fined no more than five hundred dollars ($500.00) and imprisoned for not more than 60 days. The failure of any employer or taxpayer to receive or procure a return or declaration form, shall not excuse him from making a return of declaration or paying the tax levied under this chapter. (Ord. 87-107. Passed 1-4-88.)