(A) No person shall do any of the following:
(1) Fail, neglect or refuse to make any return required by this chapter;
(2) Make any incomplete, false or fraudulent return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(4) Fail, neglect or refuse to collect from any transient guest the tax imposed by this chapter;
(5) Refuse to permit the Director of Taxation or any duly authorized agent or employee to examine his books, records, papers and any income tax return concerning any transaction or the receipts from any transaction subject to the tax levied by this chapter;
(6) Fail to appear before the Director and to produce books, records, papers or any income tax return concerning any transaction, or the receipts from any transaction, on which a tax is imposed by this chapter;
(7) Refuse to disclose to the Director any information with respect to any transaction, or the receipts from any transactions, upon which the tax is imposed by this chapter;
(8) Fail to comply with any provisions of this chapter or any order or subpoena of the Director authorized hereby; or
(9) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalty or interest imposed by this chapter.
(B) All prosecutions under this section shall be commenced within the period stipulated in Ohio R.C. 718.06.
(C) The failure of any operator to receive or procure any return form shall not excuse him from making any return and from filing such return or from paying the tax imposed by this chapter.
(Ord. 70-77. Passed 4-18-77.)