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within the time prescribed by the Administrator; and in the absence of fraud, neither <br />penalty nor interest shall be assessed on any additional tax assessment resulting from a <br />federal audit, providing an amended return is filed and the additional tax is paid within <br />three months after a final determination of the federal tax liability. <br />128..1504 ABATEMENT OF INTEREST AND PENALTY. <br />Either the Administrator hereunder or the Board of Review may abate penalty or <br />interest, or both, for good cause shown. <br />128.1505 VIOLATIONS. <br />Any person who shall: <br />(a) Fail, neglect or refuse to make any return or declaration required by this <br />chapter; or <br />(b) Make any incomplete, false or fraudulent return; or <br />(c) Intentionally or willfully fail, neglect or refuse to pay the tax, penalties or <br />interest imposed by this chapter; or <br />(d) Fail, neglect or refuse to withhold the tax from his employees or remit <br />such withholding to the Administrator; or <br />(e) Refuse to permit the Administrator, or any duly authorized agent or <br />employee to examine his books, records, papers and federal and State income tax <br />returns relating to the income or net profits of a taxpayer; or <br />(f) Fail to appear before the Administrator and to produce his books, records, <br />papers or federal and State income tax returns relating to the income or net profits of a <br />taxpayer upon order of subpoena of the Administrator; or <br />(g) Refuse to disclose to the Administrator any information with respect to the <br />income or net profits of a taxpayer; or <br />(h) Fail to comply with the provisions of this chapter or any order or subpoena <br />of the Administrator authorized hereby; or <br />(i) Give to an employer false information as to his true name, correct social <br />security number and residence address or fail to promptly notify an employer of any <br />change in residence address and date thereof; or <br />(j) Fail to use ordinary diligence in maintaining proper records of employees <br />residence addresses, total wages paid and City tax withheld, or to knowingly give the <br />Administrator false information; or <br />(k) Attempt to do anything whatever to avoid the payment of the whole or <br />any part of the tax, penalties or interest imposed by this chapter; <br />shall be guilty of afirst-degree misdemeanor and shall be fined not more than one <br />thousand dollars ($1,000.00) or imprisoned not more than six months, or both, for each <br />offense. <br />128.1506 LIMITATION ON PROSECUTION. <br />All .prosecutions under this section must be commenced within three (3) years <br />from the time of the offense complained of, except in the case of failure to file a return <br />or in the case of filing a false or fraudulent return or a return having an omission of <br />