(A) Except as provided in division (B) of this section, whoever violates Section 152.1.15 of this Chapter, division (A) of Section 152.1.14 of this Chapter, or Section 152.1.051 of this Chapter by failing to remit municipal income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars or imprisonment for a term of up to six months, or both. In addition, the violation is punishable by dismissal from office or discharge from employment, or both.
(B) Any person who discloses information received from the Internal Revenue Service in violation of Internal Revenue Code Sec. 7213(a), 7213A, or 7431 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. In addition, the violation is punishable by dismissal from office or discharge from employment, or both.
(C) Each instance of access or disclosure in violation of division (A) of Section 152.1.14 of this Chapter constitutes a separate offense.
(D) Whoever violates any provision of this Chapter for which violation no penalty is otherwise provided, is guilty of a misdemeanor of the fourth degree on a first offense; on a second offense within one year after the first offense, the person is guilty of a misdemeanor of the third degree; on each subsequent offense within one year after the first offense, the person is guilty of a misdemeanor of the second degree. By way of an illustrative enumeration, violations of this
Chapter shall include but not be limited to the following acts, conduct, and/or omissions:
(1) Fail, neglect or refuse to make any return or declaration required by this Chapter; or
(2) Knowingly make any incomplete return; or
(3) Willfully fail, neglect, or refuse to pay the tax, penalties, and interest, . or any combination thereof, imposed by this Chapter; or
(4) Cause to not be remitted the Village income tax withheld from qualifying wages of employees to the Municipality municipal corporation as required by Section 152.1.051; or
(5) Neglect or refuse to withhold or remit municipal income tax from employees; or
(6) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her books, records, papers, federal and state income tax returns, or any documentation relating to the income or net profits of a taxpayer; or
(7) Fail to appear before the Tax Administrator and to produce his or her books, records, papers, federal and state income tax returns, or any documentation relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator; or
(8) Refuse to disclose to the Tax Administrator any information with respect to such person's income or net profits, or in the case of a person responsible for maintaining information relating to his or her employers' income or net profits, such person's employer's income or net profits; or
(9) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator; or
(10) To avoid imposition or collection of municipal income tax, willfully give to an employer or prospective employer false information as to his or her true name, correct social security number and residence address, or willfully fail to promptly notify an employer or a prospective employer of any change in residence address and date thereof; or
(11) Fail, as an employer, agent of an employer, or other payer, to maintain proper records of employees residence addresses, total qualifying wages paid and municipal tax withheld, or to knowingly give the Tax Administrator false information; or
(12) Willfully fail, neglect, or refuse to make any payment of estimated municipal income tax for any taxable year or any part of any taxable year in accordance with this Chapter; or
(13) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Chapter.
(14) For purposes of this Section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
(15) For purposes of this Section, the term "person" shall, in addition to the meaning prescribed in Section 152.1.03, include in the case of a corporation, association, passthrough entity or unincorporated business entity not having any resident owner or officer within the Village, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the municipal income tax returns and making the payments of the municipal income tax as required by this Chapter.
(E) If a person is charged in a criminal complaint with a violation of this Chapter 152.1, except a violation of Section 152.1.14 or Section 152.1.15, R.C § 2935.36 shall apply to the offense permitting a diversion program in lieu of conviction, except that a person is ineligible for diversion under that section if the person previously has been diverted from conviction pursuant to this division (E) or any similar section under state law or another municipal code. If the person completes the diversion program to the satisfaction of the court, the court shall dismiss the complaint and order the record in the case sealed under R. C. § 2953.52. If the person fails to satisfactorily complete the diversion program, the court shall proceed with the complaint. The Court is authorized to establish an appropriate administrative fee to be paid to the Court to offset the costs of prosecution and administering the program. This fee shall be in addition to any other penalties, fees or interest which may be due upon such delinquent tax obligation.
(Ord. 2015-3. Passed 12-14-15.)