(a) Any taxpayer or person who:
(1) Fails, neglects or refuses to make any return or declaration required by this chapter;
(2) Makes any incomplete, false or fraudulent return;
(3) Fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter;
(4) Fails, neglects or refuses to withhold the tax from his employees or remit such withholding to the Finance Director;
(5) Refuses to permit the Finance Director or any duly authorized agent or employee to examine his books, records, papers and Federal and State income tax returns relating to the income or net profits of a taxpayer;
(6) Fails to appear before the Finance Director and to produce his books, records, papers or Federal and State income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Finance Director;
(7) Refuses to disclose to the Finance Director any information with respect to the income or net profits of a taxpayer;
(8) Fails to comply with the provisions of this chapter or any order or subpoena of the Finance Director authorized hereby; or
(9) Attempts to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both, for each offense.
(b) All prosecutions under this section must be commenced within the time specified in Ohio R.C. 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. 09-10. Passed 4-6-09.)