(a) No person subject to the provisions of this chapter shall do any of the following:
(1) Fail, neglect, or refuse to make and file any return or declaration.
(2) Fail, neglect, or refuse to pay the tax, interest, or penalty imposed by this chapter.
(3) Being a corporation or business association fail, neglect, or refuse to permit the Administrator or his duly authorized agent or employee the opportunity to examine their books, records, and papers by failing to produce such information at the reasonable time and place designated pursuant to Section 1705.02 of this Code.
(4) Knowingly make and file an incomplete, false, or fraudulent return.
(b) No employer shall fail, neglect, or refuse to deduct and withhold the taxes or pay the taxes imposed by this chapter.
(c) The failure of an employer or taxpayer to receive or procure a return or declaration form, shall not excuse either one from making a return or declaration or paying the tax levied under this chapter.
(d) Whoever violates any provision of this chapter shall be guilty of a misdemeanor of the fourth degree and upon conviction thereof, shall be fined in a sum not to exceed two hundred fifty dollars ($250.00) or imprisoned for a period not to exceed thirty (30) days or both for first offense, and shall be fined not more than one thousand dollars ($1,000.00) or imprisoned not more than six (6) months for a second or subsequent conviction.
(Ord. 24-2002. Passed 6-17-02.)