(A) (1) Whoever violates § 91.12(A), (B), (D), (E), (F), (G), (H), (J), (K) and (L) shall be guilty of a misdemeanor of the third degree, penalized as provided for in the Ohio Revised Code.
(2) Whoever violates § 91.12(C) or (I) shall be guilty of an unclassified misdemeanor punishable by a fine not to exceed $1,000; except if a failure to make a payment under those subsections is found to be done with intent, deceit or fraud to avoid making such payment, that person or entity shall be guilty of a misdemeanor of the third degree, penalized as provided for in the Ohio Revised Code.
(B) The failure of any employer 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 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 years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense per Ohio R.C. Chapter 718.
(3) The term “person” as used in this section shall, in addition to the meaning prescribed in § 91.02, 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. 16-1974, passed 3-4-74; Am. Ord. 27-1975, passed 5-19-75; Am. Ord. 27-1983, passed 5-.11783; Am. Ord. 01.7,1998, passed 2-2-98; Am. Ord. 23-2000, passed 12-18-00; Am. Ord. 01-2007, passed 1-16-07; Am. Ord. 06-2007, passed 4-2-07; Am. Ord. 18-2013, passed 12-16-13)