(a) No person shall:
(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 payments of qualifying wages to employees or remit such withholding to the Administrator;
(5) Refuse to permit the Administrator or any duly authorized agent or employee to examine 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 books, records, papers of Federal Income Tax Returns relating to the income or net profits of a taxpayer upon order or subpoena of 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 the person's true name, correct social security number and residence address or fail to promptly notify an employer of any change in residence address and the date thereof;
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld or knowingly give the Administrator false information;
(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; or
(12) Fail to make statements of rental listing as set forth in Section 880.03 or make incomplete or false statements thereof.
(b) All prosecutions under this section shall be commenced within the periods stipulated in Chapter 718 of the Ohio Revised Code.
(c) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse such employer or person from making any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 72-15. Passed 9-28-15.)