§ 35.102 VIOLATIONS; TIME LIMIT ON PROSECUTIONS.

   (A)   No person shall do any one of the following.

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

      (2)   Make an incomplete, false, or fraudulent return;

      (3)   Fail, neglect, or refuse to pay the tax, penalties, or interest imposed by this subchapter;

      (4)    Fail, neglect, or refuse to withhold the tax from his or her employees and remit this withholding tax to the Tax Administrator;

      (5)   Refuse to permit the Tax Administrator or any duly-authorized agent or employee to examine his or her employer’s books, records, papers, and federal income tax returns;

      (6)   Fail to appear before the Tax Administrator and produce his or her employer’s books, records, papers, or federal income tax returns upon order or subpoena of the Tax Administrator;

      (7)   Refuse to disclose to the Tax Administrator any information with respect to that person’s or that person’s employer’s income or net profits;

      (8)   Fail to comply with the provisions of this subchapter or any order or subpoena of the Tax Administrator;

      (9)   Fail, neglect, or refuse to make any payment on the estimated tax for any year, as required by § 35.090;

      (10)   Fail, as president or treasurer of a corporation, to cause the tax withheld from the wages of the employees of the corporation pursuant to this subchapter to be paid to the municipality in accordance with the provisions of §§ 35.086 through 35.089; and

      (11)   Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this subchapter, or fail, refuse, or neglect to answer any questionnaire required of them by the income tax office.

   (B)   Any person found guilty of violating any of the provisions of division (A) of this section, shall be guilty of a misdemeanor of the third degree and shall be penalized as provided in § 130.99 of this code.

   (C)   All criminal prosecutions under this section must be commenced within three years, and all civil actions within five years following the date on which the final return for a taxable year was due, or five years from the time of any other offense complained of.

(1982 Code, § 35.27) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 1978-14, passed 4-3-1978; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005; Ord. 2023-41, passed 11-16-2023)