181.12 VIOLATIONS; PENALTY.

   (a)   Any person who:

      (1)   Fails, neglects or refuses to make any return or declaration required by this chapter; or

      (2)    Knowingly makes any incomplete, false or fraudulent return; or

      (3)    Fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter; or

      (4)    Fails, neglects or refuses to withhold the tax from his employees or remit such withholding to the City of Canton, Income Tax Division; or

      (5)   Refuses to permit the Income Tax Director or any duly authorized employee to examine his books, records or papers; or

       (6)    Fails to appear before the Income Tax Director and to produce his books, records or papers; or

      (7)    Refuses to disclose to the Income Tax Director any information with respect to such person's earned income or net profits,

shall be guilty of a first degree criminal misdemeanor and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six (6) months, or both, for each offense. The term "person" as used in this section shall, in addition to the meaning prescribed in Section 181.02, include, in the case of an association or corporation not having any partner, member or officer within the City, any employee or agent of such association or corporation who can be found within the corporate limits of the City. (Ord. 186-86. Passed 8-25-86.)

   (b)   All prosecutions under this section must be commenced within the time prescribed in Ohio R.C. 718.12.

(Ord. 54-2007. Passed 3-12-07.)

   (c)   The failure of any employer, taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return or declaration, from filing such form or from paying the tax.
(Ord. 31-68. Passed 1-29-68.)