A. Enumeration of Violations

Any person who shall

1. fail, neglect or refuse to make any return of declaration required by the Ordinance; or

2. make an incomplete, false or fraudulent return; or

3. willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by the Ordinance; or

4. willfully fail, neglect or refuse to withhold the tax from his Employees and remit such withholding to the Administrator; or

5. refuse to permit the Administrator or any duly authorized agent or Employee to examine his or his Employer's books, records, papers and Federal income tax returns; or

6. fail to appear before the Administrator and to produce his or his Employer's books, records, papers or Federal income tax returns upon order or subpoena of the Administrator; or

7. refuse to disclose to the Administrator any information with respect to such person's or such person's Employers income or Net Profits; or

8. fail to comply with the provisions of the Ordinance or any order or subpoena of the Administrator; or

9. fail, neglect, or refuse to make any payment on the estimated tax for any year as required by Section 7 of the Ordinance; or

10. fail as an officer or senior local employee of any corporation, to cause the tax withheld from the wages of the employees of such corporation pursuant to the Ordinance to be paid to the City in accordance with the provisions of Section 6 of the Ordinance; or

11. 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

12. fail to use ordinary diligence in maintaining proper records of employee's residence addresses, total wages paid, and this Municipality's tax withheld, or to knowingly give the administrator false information; or

13. attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this Ordinance, shall be guilty of a first degree misdemeanor and shall be fined not more than one Thousand Dollars ($1,000.00) or imprisoned not more than six (6) months, or both, for each offense.

14. each day in which a person is in violation of one or more of the violations or omissions set forth in Section 12A herein shall be considered a separate offense.

B. Prosecutions

All prosecutions under this section or any other provision of this chapter shall be commenced within three years from the time of the offense complained of, except in the case of failure to file a return or in the case of filing a false or fraudulent return, or the omission of at least twenty-five percent (25%) of the income required to be reported, in which event the limitation of time within which prosecution must be commenced shall be six years from the date the return was due or the date the false or fraudulent return was filed, or the commission of the offense, whichever is later.

C. Failure to Receive Forms - Not a Defense

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.

D. The term "Person" as used in this section shall, in addition to the meaning prescribed in Section 2 of the Ordinance, include in the case of an Association or Corporation not having any partner, member of officer within the Municipality, any Employee or agent of such Association or Corporation who can be found within the corporate limits of the Municipality.