1967 1021 Ordinance - Laserfiche WebLink

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(8) Fail to comply with the provisions of this Ordinance or any order or subpoena of the Administratar authorized hereby; or (9) Give to an emplayer false information as to his true name, correct social security number and residence addresa, or fail to promptly notify an employer of any change in residence address and date thereof; or (10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and pillage of Mayfield tax withheld, or to knowingly give the Administrator false information; or (11) Attempt to do anything whatever to avoid the paqment of the whole or any part of the tax, penalties or interest imposed by this ordiaance - shall he guilty of a misdemeanor and shall be fined not more than Five Hundred Dollars ($500.00) or imprisoned ttot more than six (6) months or both, for each offense. Sec. 111.1506 I.imitation on Prosecution All prosecutions under this section must be commenced within five (5) years from the time of the offense caaplained of except in the case of failure to file a returtt or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be co¢rmeaced shall be ten (10) Years fram the date the return was due or the date the falae or fraudulent return was filed. Sec. 111.1507. Failure to Procure Forms Not Escused, 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 informatiott return, return or declaration, from filing such foxm, or from paying the tax. CHAPTER 17 COLLECfION OF UNPAiD TAXES AND REFUNDS OF OVERPAI2IENTS . Sec. 111.1701 Unpaid Taxes Recoverable as Other Debts. All taxes imposed by this Ordinance shall be collectible, together with any interest and penalties thereof, by suit, as other 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 additional assessment shall not be made after three (3) years £rom the time the return was due or filed, whichever is later, provided, however, in those cases in which a Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of li.mitation, the period within which an additional assessment may be made by the,Administrator shall be one (1) year from the time of the fiaal deteLmination of the federal tax liability. Sec. 111.1702 Refunds of Taxes Brroneously Paid. Taxes erroneously paid shall not be refunded un3ess a claim for refund is made wi.thitt three (3) years from the date which such payment was made or the return was due, or within three (3) months after the fittal detexmination of the federal tax liability, whichever.is later. 14.