Any person or taxpayer who violates any of the following provisions of this section, or any other provision of this chapter, shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) and/or imprisoned not more than six (6) months.
(Ord. 2014-13. Passed 11-10-14.)
(a) Fails, neglects or refuses to make any return, declaration, or information return required by this chapter; or
(b) Makes any incomplete return, or false or fraudulent return; or
(c) Fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter; or
(d) Fails, neglects or refuses to withhold the tax from his employees or remit such withholding to the Administrator; or
(e) 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
(f) Fails to appear before the Administrator and to produce his/her 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 as set forth in Chapter 181.08.
(g) Refuses to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
(h) Fails to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby: or
(i) Gives to an employer false information as to his/her true name, correct social security number or residence address, or fails to promptly notify an employer of any change in residence address and the date thereof; or
(j) Fails to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid and this municipality’s income tax withheld, or to knowingly give the Administrator false or misleading information; or
(k) Attempts to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter; or
(l) Prosecutions for an offense made punishable under this Section or any other provision of this chapter shall be commenced within three (3) 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 required to be reported, prosecutions may be commenced within six (6) years after the commission of the offense, pursuant to ORC 718.12.
(m) The failure of any employer, taxpayer, or person to receive or procure a return, declaration or other required form shall not excuse him/her from making any information return, return or declaration, from filing such form, or from paying the tax.
(Ord. 2008-30. Passed 11-11-08.)