(a) Any person, firm or corporation who fails, neglects or refuses to make any return or declaration required by this chapter, or any taxpayer who fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter, or any person who refuses to permit the Tax Administrator, or his or her duly authorized agent or employee, to examine books, records, and papers, or who knowingly makes any incomplete, false or fraudulent return, or who attempts to do anything whatsoever to avoid the payment of the whole or any part of the tax, shall be guilty of a misdemeanor of the third degree.
(b) Whoever violates Section 197.09 is guilty of a misdemeanor of the first degree.
(c) The failure of any employer or taxpayer to receive or procure a return or declaration form shall not excuse him from making a return or declaration or from paying the tax.
(d) Criminal prosecutions hereunder must be commenced within three years from the time provided in Ohio R.C. 718.06
(Ord. 844-7-90. Passed 7-10-90)