191.99 PENALTY.
   (a)   Any person who shall:
      (1)   Fail, neglect or refuse to make any return or declaration required by this chapter; or
      (2)   Make any incomplete, false or fraudulent return; or
      (3)   Knowingly fail or refuse to pay the tax, penalties or interest imposed by this chapter; or
      (4)   Knowingly fail or refuse to withhold the tax from his employees and remit such withholding to the Finance Director; or
      (5)   Refuse to permit the Finance Director or any duly authorized agent or employee to examine his or his employer’s books, records, papers and copies of federal income tax returns relating to the income or net profits of a taxpayer; or
      (6)   Fail to appear before the Finance Director and to produce his or his employer’s books, records, papers or copies of the federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Finance Director; or
      (7)   Refuse to disclose to the Finance Director any information with respect to the income or net profits of a taxpayer; or
      (8)   Fail to comply with the provisions of this chapter or any order or subpoena of the Finance Director; or
      (9)   Attempt to do anything whatever to avoid payment of the whole or any part of the tax, penalties or interest imposed by this chapter:
         A.   Shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both, for each offense.
   (b)   (1)   Any person subject to the provisions of Sections 191.01 through 191.16, and 191.99, inclusive, who has failed to file or has filed an incorrect return or has failed to pay the full amount of tax due, shall not be deemed to have committed an offense punishable under the provisions of this section until the assessment issued against him under the provisions of Section 191.08 has become due and payable.
      (2)   Any person who filed a return under the provisions of Sections 191.01 through 191.16, and 191.99, inclusive, indicating the amount of tax due, and has failed to pay said tax, together with any penalties or interest that may have accrued thereon, shall not be deemed to have committed an offense for having knowingly failed to pay the tax, penalties or interest due as provided in subsection (a)(3) hereof, until the date of the filing of such return.
   (c)   “Person” as used in this section, shall, in addition to the meaning prescribed in Section 191.02, include in the case of an association or corporation not having any partner, member or officer within the City of Eaton, any employee or agent of such association or corporation who can be found within the corporate limits of the City of Eaton.
   (d)   All prosecutions under this section must be commenced within the time limit as now or hereafter may be provided by the applicable sections of Ohio Revised Code for the prosecution of violations of municipal income tax ordinances.
   (e)   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 forms, or from paying the tax.
(Ord. 96-14. Passed 11-18-96.)