(a) 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; of
(3) Fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this chapter; or
(4) Fail, neglect, or refuse to withhold the tax from his employees or remit such withholding to the Village Income Tax Division; or
(5) Refuse to permit the Administrator or any duly authorized agent or employee to examine his books, records, or papers; or
(6) Fail to appear before the Administrator and to produce his books, records, or papers; or
(7) Refuse to disclose to the Administrator any information with respect to such person’s earned income or net profits;
shall be guilty of a misdemeanor of the first degree, for each offense.
The term “person” as used in this section shall, in addition to the meaning prescribed in Section 181.02, include in the case of an association or corporation not having any partner, member, or officer within Hebron, any employee or agent of such association or corporation who can be found within the corporate limits of Hebron.
(b) All prosecutions under this section must be commenced within the time specified in Ohio R. C. 718.06.
(c) The failure of any employer, taxpayer, or person to receive or procure a return, declaration, or other required form shall not excuse him/her from making any information return or declaration, from filing such form or from paying the tax.
(Ord. 1445-97. Passed 11-19-97.)