(a) Any person who fails, neglects or refuses to make any declaration or return required by this Article, any employer who fails, neglects or refuses to register or to pay the tax deducted from his employees or fails, neglects or refuses to deduct or withhold the tax from his employees, any person who refuses to permit the Tax Officer or any agent designated by him to examine his books, records, 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 net 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 thereof, be sentenced to pay a fine of not more than two thousand five hundred dollars ($2,500) for each offense and costs and, in default of payment of said fine and costs, to be imprisoned for a period not exceeding six (6) months.
(b) Any employer who is required under this Article to collect, account for and distribute taxes and who willfully fails to collect or truthfully account for and distribute such tax, commits a misdemeanor and shall, upon conviction, be sentenced to pay a fine not exceeding twenty-five thousand dollars ($25,000.00) or to imprisonment not exceeding two (2) years or both.
(c) Any person who divulges any information which is confidential under the provisions of this Article shall, upon conviction thereof, be sentenced to pay a fine of not more than two thousand five hundred dollars ($2,500) for each offense and costs or to imprisonment for not more than one (1) year, or both.
(d) The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this Article.
(e) The failure of any person to receive or procure forms required for making the declaration or returns required by this Article shall not excuse him or her from making such declaration or return.
(f) The City of York hereby approves and adopts the Cost of Collection Schedule, attached hereto and made a part hereof, to be imposed by the designated Tax Officer for the collection of taxes on earned income and net profits, upon any taxpayer whose taxes are or become delinquent and/or remain due and unpaid; provided, however, that the TCC may approve amendments to said fee schedule by resolution from time to time. Amendments to the collection schedule shall become effective upon adoption by the TCC. The designated Tax Officer is hereby authorized to retain such costs of collection as set forth in the attached schedule, as may be amended and supplemented from time to time, in recovering delinquent taxes and as permitted to be assessed to delinquent taxpayers pursuant to law.
(Ord. 41-2011. Passed 12-20-11.)