193.1507 FAILURE TO PROCURE FORMS NO EXCUSE.

   The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.

(Ord. 1967-12. Passed 3-13-67.)

COLLECTION OF UNPAID TAXES AND REFUNDS OF OVER-PAYMENTS