793.40 PENALTIES ON UNPAID TAX.

   In addition to the interest provided in Section 793.39, penalties based on the unpaid tax or installments of estimated tax are hereby imposed as follows:

      For failure to pay taxes or estimated taxes due, other than taxes withheld: ten percent per year, but not less than twenty-five dollars ($25.00); and

      For failure to remit taxes withheld from employees: ten percent per month or fraction thereof, but the accumulated penalty shall not exceed fifty percent of any unpaid amount and shall not be less than twenty-five dollars ($25.00).

(Ord. 1980-12. Passed 4-14-80.)

793.41 EXCEPTIONS TO INTEREST AND PENALTY ASSESSMENTS.

   A penalty shall not be assessed on any additional tax assessment against a taxpayer made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator. In the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, provided that an amended return is filed and the additional tax is paid within three months after a final determination of the Federal tax liability.

(Ord. 1966-64. Passed 12-29-66.)

793.42 ABATEMENT OF INTEREST AND PENALTIES.

   Either the Administrator or the Board of Review may abate penalties or interest or both, for good cause shown.

(Ord. 1971-33. Passed 12-13-71.)

793.43 VIOLATIONS.

   No person shall:

   (a)   Fail, neglect or refuse to make any return or declaration required by this chapter;

   (b)   Make any incomplete, false or fraudulent return;

   (c)   Intentionally or willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;

   (d)   Fail, neglect or refuse to withhold the tax from his or her employees or remit such withholding to the Administrator;

   (e)   Refuse to permit the Administrator or any duly authorized agent or employee to examine his or her books, records, papers and Federal Income Tax Returns relating to the income or net profits of a taxpayer;

   (f)   Fail to appear before the Administrator and to produce his or her books, records, papers or Federal Income Tax Returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator;

   (g)   Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;

   (h)   Fail to comply with this chapter or any order or subpoena of the Administrator authorized hereby;

   (i)   Give to an employer false information as to his or her true name, correct Social Security number and residence address, or fail to promptly notify an employer of any change in his or her residence address and the date thereof;

   (j)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or knowingly give the Administrator false information; or

   (k)   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.

(Ord. 1985-34. Passed 10-28-85.)

793.44 LIMITATION ON PROSECUTION.

   All prosecutions under this chapter must be commenced within the periods set forth in Ohio R.C. 718.06.

(Ord. 1972-12. Passed 5-8-72.)

793.45 FAILURE TO PROCURE FORMS.

   The failure of a 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.

(Ord. 1966-64. Passed 12-29-66.)

793.99 PENALTY.

   (a)   Whoever violates or fails to comply with any of the provisions of this chapter, for which no penalty is otherwise provided, is guilty of a misdemeanor of the first degree and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months, or both, for each offense.

   (b)   In addition to the penalty provided in subsection (a) hereof, any employee of the City who violates Section 793.33 shall be immediately dismissed.

(Ord. 1966-64. Passed 12-29-66.)