§ 326-2-P1. Payroll Fraud.

"Payroll fraud" shall mean any of the following:

(a)

Concealing an entity's true tax or other financial liability to a government agency from government licensing, regulatory, or taxing agencies through tax evasion or fraud;

(b)

Misclassification of employees;

(c)

The unreported or underreported payment of wages;

(d)

Paying a business transaction in cash without keeping appropriate records of reporting and withholding; or

(e)

Committing a violation of local, state or federal wage or payroll laws by any other means.

(Ordained by Ord. No. 022-2016, § 1, eff. March 3, 2016; Emer. Ord. No. 0096-2017, § 1, eff. May 17, 2017)