181.12 VIOLATIONS AND PENALTIES.

   (a)   Any person who commits any of the actions set forth in subsections (a)(1) through (13) hereof, shall be guilty of a misdemeanor of the third degree on a first offense and shall be fined not more than five hundred dollars ($500.00) and imprisoned not more than sixty (60) days; on a second and each subsequent offense, such person shall be guilty of a misdemeanor of the first degree and shall be fined not more than one thousand dollars ($1,000) and imprisoned not more than one hundred eighty (180) days.

      (1)   Fail, neglect or refuse to make any return or declaration required by this chapter; or

         (2).   Knowingly make an incomplete, false or fraudulent return; or

      (3)   Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or

      (4)   Fail, neglect or refuse to withhold the tax from his employees and remit such withholding tax to the City Auditor; or

      (5)   Refuse to permit the City Auditor or any duly authorized agent or employee to examine his or his employer's books, records, papers, or federal income tax returns; or

      (6)   Fail to appear before the City Auditor and to produce his or his employer's books, records, papers or federal income tax returns upon order or subpoena of the City Auditor; or

      (7)   Refuse to disclose to the City Auditor any information with respect to such person's or such person's employer's income or net profits; or

      (8)   Willfully give to an employer by an employee false information as to his true name, correct social security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof; or

      (9)   Failure on the part of any employer to maintain proper records of employees’ residence addresses, total wages paid and Municipal tax withheld, or to knowingly give the City Auditor false information; or

      (10)   Fail to comply with the provisions of this chapter or any order or subpoena of the City Auditor; or

      (11)   Willfully fail or willfully refuse to make any payment on the estimated tax for any year or part of any tax year as required by Section 181.07; or

      (12)   Fail to cause the tax withheld from the qualifying wages of the employees pursuant to this chapter to be paid to the Municipality in accordance with the provisions of Section 181.06; or

      (13)   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.

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

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

   (d)   Statute of Limitations.

      (1)   Civil actions to recover Municipal income taxes and penalties and interest on Municipal income taxes shall be brought within three (3) years after the tax was due or the return was filed, whichever is later.

      (2)   Prosecutions for an offense made punishable under this chapter shall be commenced within three (3) years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six (6) years after the commission of the offense.
(ORC 718.12)

   (e)   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, return or declaration, from filing such form, or from paying the tax.

   (f)   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 Municipality, any employee or agent of such association or corporation who can be found within the corporate limits of the Municipality.

(Ord. 69-09. Passed 12-7-09.)