(a) Except as provided in division (b) of this section, whoever violates Section 1815.01, Section 1814.01(a), or Section 1805.01 by failing to remit municipal income taxes deducted and withheld from an employee, is guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($1,000.00) or imprisonment for a term of up to six months, or both. In addition, if the individual is an employee of the City of Brook Park, the violation is punishable by dismissal from office or discharge from employment, or both.
(b) Any person who discloses information received from the Internal Revenue Service in violation of Internal Revenue Code Sec. 7213(a), 7213A, or 7431 is guilty of a violation of R.C. § 718.99(B), and may be liable for punishment as provided therein. In addition, the violation may be punishable by dismissal from office or discharge from employment, or both.
(c) Each instance of access or disclosure in violation of Section 1814.01(a) constitutes a separate offense.
(d) Whoever violates any provision of this Part 18 for which violation no penalty is otherwise provided, is guilty of a misdemeanor of the first degree for each offense. By way of an illustrative enumeration, violations of this Part 18 shall include but not be limited to the following acts, conduct, and/or omissions:
(1) Fail, neglect, or refuse to make any return or declaration required by this Part 18; or
(2) Knowingly make any incomplete return; or
(3) Willfully fail, neglect, or refuse to pay the tax, penalties, and interest, or any combination thereof, imposed by this Part 18; or
(4) Cause to not be remitted the municipal income tax withheld from qualifying wages of employees to the City of Brook Park as required by Section 1805.01; or
(5) Neglect or refuse to withhold or remit municipal income tax from employees; or
(6) Refuse to permit the Tax Director or any duly authorized agent or employee to examine his or her books, records, papers, federal and state income tax returns, or any documentation relating to the income or net profits of a taxpayer; or
(7) Fail to appear before the Tax Director and to produce his or her books, records, papers, federal and state income tax returns, or any documentation relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Director; or
(8) Refuse to disclose to the Tax Director any information with respect to such person's income or net profits, or in the case of a person responsible for maintaining information relating to his or her employers' income or net profits, such person's employer's income or net profits; or
(9) Fail to comply with the provisions of this Part 18 or any order or subpoena of the Tax Director; or
(10) To avoid imposition or collection of municipal income tax, willfully give to an employer or prospective employer false information as to his or her true name, correct social security number and residence address, or willfully fail to promptly notify an employer or a prospective employer of any change in residence address and date thereof; or
(11) Fail, as an employer, agent of an employer, or other payer, to maintain proper records of employees residence addresses, total qualifying wages paid and municipal tax withheld, or to knowingly give the Tax Director false information; or
(12) Willfully fail, neglect, or refuse to make any payment of estimated municipal income tax for any taxable year or any part of any taxable year in accordance with this Part 18; or
(13) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this Part 18.
(14) For purposes of this section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
(15) For purposes of this section, the term “person” shall, in addition to the meaning prescribed in Chapter 1803, include in the case of a corporation, association, pass-through entity, or unincorporated business entity not having any resident owner or officer within the city, any employee or agent of such corporation, association, pass-through entity, or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the municipal income tax returns and making the payments of the municipal income tax as required by this Part 18.
(Ord. 9984-2015. Passed 12-15-15; Ord. 11375-2023. Passed 12-12-23.)