71-10 Amend Chpt 128, Municipal Income Tax

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fifty percent (50%) upon any unpaid amount and .shall not be less than twenty-five dollars ($25.00). 128.1503 EXCEPTIONS. A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator; and in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit,. providin an amended return is filed and the additional tax is paid within three months after a final determination of the federal tax liability. 128.1504 ABATEMENT OF INTEREST AND PENALTY. Either the Administrator hereunder or the Board of Review may abate penalty or interest, or both, for good cause shown. 128.1505 VIOLATIONS. Any person who shall: (a) Fail, neglect or refuse to make any return or declaration required by this chapter; or b Make any incomplete,. false or fraudulent return; or ~c~ Intentionally or willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or (d) Fail neglect or refuse to withhold the tax from his employees or remit suc(, withholding to the Administrator; or (e) Refuse to permit the Administrator, or any duly authorized agent or employee to examine his books, records, pa ers and federal income tax returns relating to the income or net profits of a taxpayer; or (f) Fail. to appear before the Administrator and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order of subpoena of the Administrator; or (g) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or (h) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or (i) 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 (j) Fail to use ordinary diligence in maintaining proper records of employees residence addresses, total wages paid and City tax withheld, or to knowingly give the Administrator false information; or (k) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter; shall be uilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00 or imprisoned not more than six months, or both, for each offense. 128.1506 LIMITATION ON PROSECUTION. All prosecutions under this section must be commenced within five 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 years from the date the return was due or the date the false or fraudulent return was filed. 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, or declaration, from filing such form, or from paying the tax.