(a) Any person who willfully:
(1) Fails, neglects or refuses to make any return or declaration required by this chapter; or
(2) Makes any incomplete, false or fraudulent return; or
(3) Willfully 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 the occupant or remit such payment to the Administrator; or
(5) Refuses to permit the Administrator or any duly authorized agent or employee to examine the books, records, and papers; or
(6) Fails to appear before the Administrator and to produce the books, records, or papers, upon order of subpoena of the Administrator; or
(7) Fails to comply with the provisions of this chapter, or any order of subpoena of the Administrator authorized hereby; or
(8) Attempts to do anything whatever to avoid the payment of the whole or part of the tax, penalties or interest imposed by this chapter;
Shall be guilty of a misdemeanor of the first degree and shall be fined in accordance with Ohio Revised Code.
(Ord. 2008-08. Passed 4-22-08.)
CODIFIED ORDINANCES OF DELPHOS