1814. PROHIBITED ACTS-PENALTIES.

Any person who:

1. Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by Section 1802 is guilty of a Class 2 Crime, as defined in Section 510 of Title 11, Chapter 5.
2. Fails to pay tax due under Section 1802 within sixty days from the date the tax becomes due is guilty of a Class I Crime, as defined in Section 510 of Title 11, Chapter 5.
3. Fails to keep the records and books required by Section 1813 or refuses to exhibit these records to the Tax Commission or designated person for the purpose of examination is guilty of a Class 1 Crime, as defined in Section 510 of Title 11, Chapter 5.
4. Fails to file a return required by Section 1813 within sixty days from the date the return is due is guilty of a Class I Crime, as defined in Section 510 of Title 11, Chapter 5.
5. Willfully violates any rule of the Tax Commission for the administration and enforcement of the provisions of this Chapter is guilty of a Class 1 Crime, as defined Section 510 of Title 11, Chapter 5.
6. Violates either subdivision 2 or subdivision 4 of this section two oR more times in any twelve-month period is guilty of a Class 2 Crime, as defined in Section 510 of Title 11, Chapter 5.
   
   

(History, Ordinance 2010-01 added chapter)