181.12 VIOLATIONS.

   Effective January 1, 1996:

   (a)   Any person who shall:

       (1)   Fail, neglect or refuse to make any return or declaration required by this chapter; or

       (2)   Make any incomplete, false or fraudulent return; or

       (3)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or

       (4)   Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Director of Finance; or

       (5)   Refuse to permit the Director of Finance or any duly authorized agent or employee to examine his books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer; or

       (6)   Fail to appear before the Director of Finance, or any duly authorized agent or employee, and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Director of Finance; or

       (7)   Refuse to disclose to the Director of Finance, or his duly authorized agent or employee any information with respect to the income or net profits of a taxpayer; or

       (8)   Fail to comply with the provisions of this chapter or any order or subpoena of the Director of Finance authorized hereby; or

       (9)   Give to an employer false information as to his true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence address and date thereof; or

      (10)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld or shall knowingly give the Director of Finance, or his duly authorized agent or employee, false information; or

      (11)   Attempt to do anything to avoid the payment of the whole or any part of the tax, penalties or interest imposed under this chapter.

   Shall be fined not more than one hundred dollars ($100.00) or imprisoned not more than sixty days or both, for each offense.

   (b)   Prosecutions for an offense made punishable under this chapter shall be commenced within three years after the commission of the offense, provided in the case of fraud, failure to file a return, or the omission of twenty-five percent or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.

(Ord. 95-304. Passed 8-16-95.)