(A) No person shall:
(1) Fail, neglect or refuse to make any return required by this subchapter;
(2) Make any incomplete, false or fraudulent return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this subchapter;
(4) Fail, neglect or refuse to collect from any transient guest the tax imposed by this subchapter;
(5) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her books, records, papers and any income tax return concerning any transaction or the receipts from any transaction subject to the tax levied by this subchapter;
(6) Fail to appear before the Tax Administrator and to produce books, records, papers, or any income tax return concerning any transaction, or the receipts from any transaction, on which a tax is imposed by this subchapter;
(7) Refuse to disclose to the Tax Administrator any information with respect to any transaction, or the receipts from any transaction, upon which the tax is imposed by this subchapter;
(8) Fail to comply with any provisions of this subchapter or any order or subpoena of the Tax Administrator authorized hereby; or
(9) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalty or interest imposed by this subchapter.
(B) All prosecutions under this section shall be commenced within the period stipulated by R.C. § 718.06.
(C) The failure of any operator to receive or procure any return form shall not excuse him or her from making any return and from filing such return or from paying the tax imposed by this subchapter.
(Ord. 3-98, passed 4-13-1998) Penalty, see § 37.999