191.12 VIOLATIONS.

   (a)   The following shall be considered violations of this chapter. Any person who shall:

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

      (2)   Knowingly make any 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)   Cause to not be remitted the city income tax withheld from qualifying wages of employees to the City as required by Section 191.06; or

      (5)   Neglect or refuse to withhold or remit the city income tax withheld from employees; or

      (6)   Refuse to permit the Commissioner of Taxation or any duly authorized agent or employee to examine his books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer; or

      (7)   Fail to appear before the Commissioner of Taxation and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Commissioner of Taxation; or

      (8)   Refuse to disclose to the Commissioner of Taxation 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 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 Commissioner of Taxation; or

      (10)   Willfully give to an employer or prospective employer false information as to his 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, to avoid imposition or collection of city income tax; or

      (11)   Fail as an employer, agent of the employer, or other payer, to maintain proper records of employees' residence addresses, total qualifying wages paid and City tax withheld, or to knowingly give the Commissioner of Taxation 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)   Failure, as president and/or treasurer of a corporation, to cause the tax withheld from wages of the employees of such corporation pursuant to this chapter to be paid to the City in accordance with the provisions of Section 191.06 hereof.

   (b)   All prosecutions under this section must be commenced within the time specified in Ohio Revised Code 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.

(Ord. 2015-11-101. Passed 11-18-15.)