181.99 VIOLATIONS AND PENALTIES.

   (a)    Any natural person subject to the provisions of this chapter who fails, neglects or refuses to make any return or declaration, or any employer who fails, neglects or refuses to deduct and withhold the taxes or pay the taxes imposed by this chapter, or any taxpayer who fails, neglects or refuses to pay the tax, interest or penalties imposed by this chapter, or any natural person who refuses to permit the Tax Commissioner or his duly authorized agent or employee to examine the books, records and papers of a taxpayer, or any natural person who knowingly makes an incomplete, false or fraudulent return or who attempts to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest, under this chapter shall be fined not more than one hundred dollars ($100.00) or imprisoned not more than thirty days, or both, for the first offense, and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days or both, 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.

(Ord. 68-09. Passed 11-17-09.)

   (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) for the first offense and shall be fined not more than five thousand dollars ($5,000) for a second or subsequent offense. (Ord. 71-00. Passed 12-19-00.)