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16-85 Amend Chapt 128 - Municipal Income Tax
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16-85 Amend Chapt 128 - Municipal Income Tax
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Last modified
5/14/2013 3:06:59 PM
Creation date
9/8/2003 9:43:21 AM
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Office Of Council
Document Type
Ordinances
Date
9/8/2003
Date Adopted
3/18/1985
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Section 7. That Section 128.!505 of the Administrative <br />Code of the Codified Ordinances of the City of Lakewood, now <br />reading as follows: <br /> <br />Section ~25.1505 VIOLATIONS. <br /> <br />Any person who shall: <br /> <br />(a) Fail, neglect or refuse to make any <br />return or declaration required by this <br />chapter; or <br />(b) Make any incomplete, false or fraudulent <br />return; or <br />(c) Fail, neglect or refuse to withnold the <br />tax fro;n his employees or remit such <br />withholding to the Administrator; or <br />(e) Refuse to per.mit the Administrator, or <br />any duly authorized agent or emploYee to <br />examine his books, records, papers and federal <br />income t~x returns relating to the inco~.ae or <br />net profits of a taxpayer; or <br />(f) Fail to appear before the Administrator <br />and to produce his books, records, papers or <br />federal income tax returns relating to the <br />income or net profits of a taxpayer upon order <br />of subpoena of the Administrator; or <br />(g) Refuse to disclose to the Administrator <br />any information with respect to the income or <br />net profits of a taxpayer; or <br />(h) Fail to comply with the provisions of <br />this chapter or any order or subpoena of the <br />Administrator authorized hereby; or <br />(i) Give to an employer false information as <br />to his true name, correcL social security <br />number anm residence address or fail to <br />promptly notify an employer of any change in <br />residence address and date thereof; or <br />(j) Fail ~o use ordinary diligence in <br />maintaining proper records of employees <br />residence addresses, total wages paid and City <br />tax withheld, or to knowingly give the <br />Administrator false information; or <br />(~) Attempt to do anything whatever to evade <br />the payment of the witole or any part of t~e <br />tax, penalties or interest imposed by t~ais <br />chapter; <br /> <br />shall be guilty of a ;,iisdemeanor and shall be <br />fined not more than five hundred dollars <br />($500.00) or imprisoned not more titan six <br />months, or both, for each offense. <br /> <br />shall be and the sa;,ae is hereby amended to read as follows: <br /> <br />Section 128. !505 VIOLATIONS. <br /> <br />Any person ~{ho shall: <br />(a) Fail, neglect or refuse to make any <br />return or declaration required by this <br />c.~apter; or <br />(b) Make any inco,aplete, false or fraudulent <br />return; or <br />(c) Intentionally or willfully fail, neglect <br />or refuse to pay the tax, penalties or in- <br />terest imposed by this Chapter; or <br /> <br /> <br />
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