(a) No person shall do any of the following:
(1) Fail, neglect or refuse to make any return or declaration required by this Chapter;
(2) Knowingly make any incomplete, false or fraudulent return;
(3) Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this Chapter;
(4) Willfully fail or willfully refuse to make any payment on the estimated tax form for any year or part of any tax year as required by § 890.07;
(5) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Superintendent of Taxation;
(6) Refuse to permit the Superintendent or any duly authorized agent or employee to examine his, her or his or her employer’s books, records, papers and Federal income tax returns;
(7) Fail to appear before the Superintendent and to produce his or his employer’s books, records, papers or Federal income tax return upon order or subpoena of the Superintendent;
(8) Refuse to disclose to the Superintendent any information with respect to another person’s income or net profits;
(9) Willfully give to an employer by an employee false information as to his true name, correct social security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof;
(10) Failure on the part of any employer to maintain proper records of employees’ residence addresses, total wages paid and City tax withheld or to knowingly give the Superintendent false information;
(11) Fail to comply with any of the provisions of this Chapter or any order or subpoena of the Superintendent; and
(12) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax penalties or interest imposed by this Chapter.
(b) All prosecutions under this section must be commenced within the periods stipulated in Ohio R.C. 718.12. These periods for prosecution are tolled at all times when the taxpayer is protected by the automatic stay, or is otherwise protected from prosecution by the Federal Bankruptcy Court.
(Ord. O95-57, passed 5-16-1995; Am. Ord. 2001-118, passed 12-18-2001)
(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, or declaration, from filing such form or from paying the tax.
(Ord. 3661, passed 12-21-1960; Am. Ord. 2001-118, passed 12-18-2001)
(d) Civil actions to recover Municipal income taxes and penalties and interest on Municipal income taxes shall be brought within three years after the tax was due or the return was filed, whichever is later.
(Ord. O2004-28, passed 4-6-2004)