2015 023 Ordinance - Laserfiche WebLink

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SECTION 26 ADOPTION OF RITA RULES AND REGULATIONS. The Village hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from tune to time, for use as the Village's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the Village Income Tax Ordinance and the RITA Rules & Regulations, the Ordinance will supersede. Until and if the contractual relationship between the Village and RITA ceases, Section 26 will supersede all other provisions within Ordinance 2015 - 23 regarding promulgation of rules and regulations by the Tax Administrator. SECTION 99 VIOLATIONS; PENALTIES. (A) Whoever violates Section 17, division (A) of Section 16, or Section 4 by failing to remit the Village income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of up to six months, or both. If the individual that commits the violation is an employee, or official, of the Village, the individual is subject to discharge from employment or dismissal from office. (B) Any person who discloses information received from the Internal Revenue Service in violation of division (A) of Section 16 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. If the individual that commits the violation is an employee, or official, of the Village, the individual is subject to discharge from employment or dismissal from office. (C) Each instance of access or disclosure in violation of division (A) of Section 16 constitutes a separate offense. (D) If not otherwise specified herein, no person shall: (1) Fail, neglect or refuse to make any return or declaration required by this ordinance; (2) File any incomplete or false return; (3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this ordinance; (4) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his books, records, papers and federal and state income tax returns relating to the income or net profits of a taxpayer; (5) Fail to appear before the Tax Administrator and to produce his books, records, papers or federal and state income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator; (6) Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer; 47