(a) All taxes imposed by Chapter 183 remaining unpaid when the same have become due, together with all interest and penalties thereon, become a debt due the Village from the taxpayer, and are recoverable as other debts by suit instituted by the Village Solicitor.
(b) Employers who or which, although obligated under Chapter 183 to withhold and remit to the Tax Administrator the taxes required to be withheld at the source (Section 181.14), fail to so withhold and/or remit, become liable to the Village in a civil action to enforce the payment of the debt created by such failure.
(c) When a deficiency is determined to be due to the Village, action to collect the same shall be commenced within the time prescribed by Ohio R.C. 718.06.
(Ord. 2004-07. Passed 9-29-04.)