(A) Any person who shall:
(1) Fail, neglect or refuse to make a return or declaration required by this chapter;
(2) Knowingly make any incomplete, false or fraudulent tax return;
(3) Fail, neglect, or refuse to pay the tax, penalties or interest imposed by this chapter;
(4) Fail, neglect, or refuse to withhold the tax from taxpayer employees or remit such withholding to the Commissioner;
(5) Refuse to permit the Commissioners or any duly authorized agent or employee to examine taxpayer books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Tax Commissioner to produce taxpayer's books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Commissioner;
(7) Refuse to disclose to the Tax Commissioner any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner authorized hereby;
(9) Give to an employer false information as to said person's true name, correct Social Security number and residence address or fails to promptly notify an employer of any change in residence address and date thereof;
(10) Fail to use ordinary diligence in maintaining proper records of employees' addresses, total wages paid and village tax withheld or to knowingly give the Tax Commissioner false information; or
(11) 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 shall be guilty of a misdemeanor and shall be fined not more than $500 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 set forth in R.C. § 718.12
(C) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse said employer or person from making any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 04-05-01, passed 6-29-04)