(a) Any person who fails, neglects, or refuses to make any declaration or return required by this article or regulations adopted pursuant thereto, any employer who fails, neglects or refuses to register or to pay the tax deducted from his or her employees or fails, neglects or refuses to deduct or withhold the tax from his or her employees, any person who refuses to permit examination of his or her books, records and papers, and any person who knowingly makes any incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his or her profits or earned income in order to avoid the payment of the whole or any part of the tax imposed by this article shall, upon conviction therefor, before any district justice, or court of competent jurisdiction, be sentenced to pay a fine of not more that $500 for each offense, and costs, and in default of payment, to be imprisoned for a period not exceeding 30 days.
(b) Any person who divulges any information which is confidential under the provisions of this article, shall, upon conviction therefor, before any district justice, or court of competent jurisdiction, be sentenced to pay a fine of not more than $500 for each offense, and cost, and in default of payment, be imprisoned for a period not exceeding 30 days.
(c) The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this article or by any statute.
(Ord. 4133, approved 12-8-1966; Ord. 4566, approved 3-22-1973; Ord. 6120, approved 11-26-2008)