No person shall:
(a) Fail, neglect or refuse to make any return, declaration or registration required by this chapter; or
(b) File an incomplete, false or fraudulent return; or
(c) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(d) Fail, neglect or refuse to withhold the tax from his employees and remit such withholding tax to the Tax Commissioner; or
(e) Refuse to permit the Commissioner or any duly authorized agent or employee to examine his or his employer's books, records, papers and Federal income tax returns; or
(f) Fail to appear before the Commissioner and to produce his or his employer's books, records, papers or Federal income tax returns upon order or subpoena of the Commissioner; or
(g) Refuse to disclose to the Commissioner any information with respect to such person's or such person's employer's income or net profits; or
(h) Fail to comply with the provisions of this chapter or any order or subpoena of the Commissioner; or
(i) Fail, neglect or refuse to make any payment on the estimated tax for any year as required by Section 171.11; or
(j) Fail, as president or treasurer of a corporation, to cause the tax withheld from the wages of the employees of such corporation pursuant to this chapter to be paid to the Municipality in accordance with the provisions of Section 171.10; or
(k) 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. All criminal prosecutions under this section and all civil actions shall be commenced within the time specified in Ohio R.C. 718.12. The failure of any employer, taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him for filing any information, return or declaration, from filing such form or from paying the tax. "Person" as used in this section, shall in edition to the meaning prescribed in Section 171.02, including 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. 12-84. Passed 5-16-84.)