Yes, if the walls exceed 4-feet in height measured from the bottom of the footing to the top of the wall and always if supporting a surcharge/load retention. No, a building permit is not required if it is not supporting a surcharge and is less than 4-feet in height and meets the offset of 1:1 ratio. IRC Section 105, Reference Bulletin #8.
Other regulations may apply; Ask a Permit Technician.