(a) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Make an 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 withhold the tax from his or her employees and remit such withholding tax to the Tax Commissioner;
(5) Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his or her or his or her employer’s books, records, papers and federal income tax returns;
(6) Fail to appear before the Tax Commissioner and to produce his or her or his or her employer’s books, records, papers or federal income tax returns upon order or subpoena of the Tax Commissioner;
(7) Refuse to disclose to the Tax Commissioner any information with respect to such person’s or such person’s employer’s income or net profits;
(8) Fail to comply with any of the provisions of this chapter or any order or subpoena of the Tax Commissioner;
(9) Fail, neglect or refuse to make any payment on the estimated tax for any year as required by § 882.13;
(10) 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 § 882.12; or
(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 chapter.
(b) All prosecutions under this section must be commenced within the periods stipulated 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 or her from making any information return, return or declaration, from filing such form or from paying the tax.
(d) The term
PERSON, as used in this section, in addition to the meaning prescribed in § 882.02, includes, 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.
Penalty, see § 880.99