(a) Enumeration of violations and penalties. Any person who shall do any of the following shall be guilty of a misdemeanor of the first degree and shall be fined not more than $1,000 or imprisoned not more than six months, or both, for each offense:
(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 the 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 employer’s books, records, papers and federal income tax returns;
(6) Fail to appear before the Tax Commissioner and to produce 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 the person’s or the person’s employer’s income or net profits;
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner; or
(9) Fail, neglect or refuse to make any payment on the estimated tax for any year as required by § 181.07;
(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 chapter to be paid to the municipality in accordance with the provisions of § 181.06 hereof; 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) Time limitation on prosecutions. All prosecutions under this section must be commenced within the period stipulated in R.C. § 718.12.
(c) Failure to obtain forms not a defense. 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, or declaration, from filing the form or from paying the tax.
(d) Responsibility of corporation employees. The term PERSON as used in this section shall, in addition to the meaning prescribed in § 181.02 of this chapter, include in the case of an association or corporation not having any partner, member or officer within the municipality, any employee or agent of the association or corporation who can be found within the corporate limits of the municipality.
(Ord. 2004-154, passed 12-13-2004)