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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. (Ord. 71 -10. Passed I1- 1 -10.) 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 such withholding to the Administrator; or (e) Refuse to permit the Administrator, or any duly authorized agent or employ- ee to examine his books, records, papers and federal and State income tax re- turns relating to the income or net profits of a taxpayer; or (t) Fail to appear before the Administrator and to produce his books, records, papers or federal and State income tax returns relating to the income or net prof- its 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 hue name, correct social se- curity number and residence address or fail to promptly notify an employer of any change in residence address and date thereof, or 0) 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 guilty of a first - degree misdemeanor and shall be lined not more than one thousand dollars ($1,000) or hnprisoned not more than six months, or both, for each offense. (Ord. 71 -10. Passed I1- 1 -10.) 128.1506 LIMITATION ON PROSECUTION. All prosecutions under this section must be commenced within three (3) 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 a return having an omission of twen- ty-five percent (25 0/6) or more of income subject to this tax, in which event the limitation of time within which prosecution must be commenced shall be six (6) years from the date the return was due or the date the false or fi-audulent return was filed. (Ord. 71 -10. Passed 11- 1 -10.) 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. (Ord. 71 -10. Passed 11- 1 -10.) COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS 128.1701 UNPAID TAXES RECOVERABLE AS OTHER DEBTS. All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. All 15