(a) Any taxpayer or person who:
(1) Fails, neglects or refuses to make any return or declaration required by this chapter; or
(2) Makes any incomplete, false or fraudulent return; or
(3) Fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter; or
(4) Fails, neglects or refuses to withhold the tax from his employees or remit such withholding to the Tax Administrator; or
(5) Refuses to permit the Administrator 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) Fails to appear before the Administrator 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 Administrator; or
(7) Refuses to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
(8) Fails to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
(9) Attempts to do anything whatever to evade 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 limits as set forth in Ohio R. C. 718.06.
(c) The failure of any employer of 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.
(d) Whoever violates Section 181.10(d) of this chapter shall be guilty of divulging confidential information and shall be fined not more than five hundred dollars ($500.00) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.
(Ord. 05-114. Passed 5-5-05; Ord. 09-114. Passed 5-7-09.)