(a) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return; or
(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 Tax Commissioner; or
(5) Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his books, records, papers and Federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Tax Commissioner and to produce his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Commissioner; or
(7) Refuse to disclose to the Tax Commissioner any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner authorized hereby; or
(9) Give to an employer false information as to his true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence address and date thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and Village tax withheld, or to knowingly give the Tax Commissioner false information; or
(11) Attempt to do anything whatever to avoid payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) All civil and criminal prosecutions and claims for refund must be commenced within the time specified by Ohio R.C. 718.06.
(c) The failure of any employer 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. 1421. Passed 11-11-69.)