(A) Enumeration of violations and penalties. Whoever shall do any of the following is in violation of this chapter:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Make any incomplete, false or fraudulent return;
(3) Fail, neglect or refuse to pay the tax, penalties, or interest imposed by this chapter;
(4) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the administrator;
(5) Refuse to permit the administrator or any duly authorized agent or employee to examine his books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the administrator and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena issued by the administrator;
(7) Refuse to disclose to the administrator any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the administrator authorized hereby;
(9) Give to an employer false information as to his 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;
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and village tax withheld, or to knowingly give the administrator false information; or
(11) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(B) Time limitations on prosecutions. All prosecutions under this section shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(R.C. § 718.12(B)
(C) Failure to obtain forms not a defense. The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.
(D) Whoever violates any of the provisions of this chapter or fails to comply therewith is guilty of a minor misdemeanor, except that if the offender has previously been convicted of a violation of this chapter, any violation of this chapter is a misdemeanor of the fourth degree. The imposition of a penalty for any violation shall not excuse the violation nor permit it to continue, and all such persons shall be required to correct or remedy such violation or violations within 30 days, and each 30-day period following a conviction for which any violation continues shall constitute a separate offense.
('69 Code, § 97.99) (Ord. C-320, passed 10-20-70; Am. Ord. C-780, passed 4-11-94)