City of Detroit v. Muzzin & Vincenti, Inc.

We are asked to decide whether the Uniform City Income Tax Ordinance, MCLA 141.601 et seq.; MSA 5.3194(11) et seq., which was adopted by plaintiff 1 imposes criminal liability on corporate officers for the failure of the corporation to file a withholding return and pay the monies withheld.

During the latter part of 1971 appellant held the office of secretary in a now defunct corporation which had transacted business in Detroit. At a bench trial in Recorders Court, Traffic and Ordinance Division, appellant was found guilty on two counts: 1) wilful failure, neglect or refusal to file the return…