(a) Enumeration of Violations. It shall be a violation of this chapter for any person to:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Fail, neglect or refuse to withhold the tax from such persons' employees or remit such withholdings to the Administrator; or
(5) Refuse to permit the Administrator or any duly authorized agent or employee to examine the books, records, papers and Federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Administrator and to produce the 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) Refuse to disclose to the Administrator any information with respect to the income or net profit of a taxpayer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
(9) Give to an employer false information as to the true name, correct social security number and residence address or promptly notify an employer of any change in residence address and date therefore; or
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or to knowingly give the Administrator false information; or
(11) 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) Penalty. Whoever violates any provisions set forth above shall be guilty of a misdemeanor of the fourth degree and may be assessed such penalties, including fines and/or imprisonment, as the same are set forth in Ohio R.C. 2929.21 and 2929.31, whichever may be applicable.
(c) Time Limitations on Prosecutions. Prosecutions for an offense made punishable under this section or any other provisions of this chapter shall be commenced within three years after the commission of the offense, provided that, in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income to be reported, prosecutions may be commenced within six years after the commission of the offense.
(Ord. 04-346. Passed 1-6-04.)