(a) A person is guilty of a misdemeanor of the third degree if he or she shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Fail, neglect or refuse to withhold the tax from his or her employees or remit such withholding to the Income Tax Administrator; or
(5) Refuse to permit the Administrator or any duly authorized agent or employee to examine his or her books, records, papers and copies of federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Administrator and to produce his or her books, records, papers or copies of federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator; or
(7) Refuse to disclose to the Administrator any information with respect to income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
(9) Give to an employer false information as to his or her true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence address and date thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of an employee's residence addresses, total wages paid and the City of Alliance tax withheld, or to knowingly give the Administrator false information; or
(11) Attempt to do anything whatever to avoid payment of the whole or any part of the tax, penalties or interest, imposed pursuant to this chapter.
(12) Fail, neglect or refuse to obtain a Certificate of Tax Registration prior to undertaking any construction within the City as required by Section 181.17(a).
(13) Undertake any construction within the City after a Certificate of Tax Registration has been denied or canceled as provided by Section 181.17(c)(1) and (3).
(b) All prosecutions under this section shall be commenced within three years from the time of the offense complained of (see Ohio R.C. 718.06): provided that, in case of fraud, failure to file a return or the omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(c) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him or her from making any information return, or declaration, from filing such forms or from paying the tax.
(Ord. 04-07. Passed 5-21-07.)