34-67 New 128.0101 - 128.2702 enact income tax

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Al]ENDED -13- (10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City of Lakewood tax withheld, or to knowingly give the Admin%strator false information; or (11) Attempt to do anything whatever to evade the payment of the whole or any part ~of the tax, penalties or interest imposed by this Chapter; shall be guilty of a misdemeanor and shall be fined not more than Five Hundred Dollars ($500.00) or imprisoned not more thaD six (6) months or both, for each offense. Section 128.1506 Limitation on Prosecution Ail prosecutions under this section must be commenced within five (5) 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, in which event the limitation of time within which prosecution must be commenced shall be ten (10) years from the date the return was due or the date the false or fraudulent return was filed. Section 128.1507 Failure to Procure Forms not Excuse 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° COLLECTION OF UNPAID TAXES AND REFUNDS OF OVER-PAYMENTS Section 128.1701 Unpaid Taxes Recoverable as Other Debts Ail taxes imposed by this Chapter shall be collectible, ~ogether with any interst and penalties thereon, by suit, as ~ther debts of like amount are recoverable. Except in the ~case of fraud, of omission of a substantial portion of income subject to this tax, or of failure to file a return, an addi- tional assessment sh~ll not be made after three (3) years from the time the return was due or filed, whichever is later, pro- vided, however, in ~hose cases in which a Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one (1) year from the time of the final determination of the federal tax liability. Section 128.1702 Refunds of Taxes Erroneously Paid Taxes erroneously paid shall not be refunded unless a claim for refund is made within three (3) years from the date which such payment was made or the return was due, or within three (3) months after the final determination of the federal tax liability, whichever is later. Section %28.1703 Amounts of Less Than One Dollar Amounts of less than One Dollar ($1.00) shall not be co~ected or refunded.