(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) Whoever violates any provision of §§ 35.035 through 35.046 shall be fined not less than $25 nor more than $100 for a first offense. For each subsequent offense the person shall, if a corporation, be fined not less than $250 nor more than $500, or if an individual, or a member of a partnership, firm, or association, be fined not less than $250 nor more than $500, or imprisoned not more than 60 days, or both, in addition to any other penalties as imposed by this subchapter.
(C) (1) Whoever violates any provisions of §§ 35.125 through 35.136 shall be guilty of a misdemeanor in the first degree and may be assessed penalties, including fines and/or imprisonment as set forth in the Ohio Revised Code.
(2) All prosecutions under § 35.134 and this division shall begin within the time specified in R.C. § 718.06, except in the case of fraud, omission of 25% or more of taxable income, or failure to file a return, prosecution may begin within six years after commission of such an offense.
(3) Whoever fails, neglects or refuses to make any return, questionnaire or declaration required by § 35.125 through 35.136, or who refuses to pay village income tax, or the penalties and interest thereon imposed by § 35.134 and this division, or who refuses to permit the Fiscal Officer, or any duly authorized agent, to examine the books, records and papers, or who knowingly makes any incomplete, false or fraudulent return or who attempts to do anything whatever to avoid the payment of the whole or any part of the village income tax, shall be fined not less than $100 nor more than $500 or imprisoned not more than 60 days, or both on a first offense. Upon any subsequent offense, the offender shall be imprisoned for a period of not less than two days but not more than 60 days. The court shall also impose a fine of not less than $100 but not more than $500 on any subsequent offense. The failure of any employer or taxpayer to receive or procure a return, questionnaire or declaration form shall not excuse such person from making a return, questionnaire or declaration or from paying the tax.
(Ord. 21-95, passed 8-21-1995; Ord. 33-01, § 10.02 (part), passed 12-3-2001)