(A) No person shall:
(1) Fail, neglect, or refuse to make any return or declaration required by this chapter; or
(2) Make an 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 his employees and remit such withholding tax to the Tax Commissioner; or
(5) Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his or his employer's books, records, papers, and federal income tax returns; or
(6) Fail to appear before the Tax Commissioner and to produce his or her employer's books, records, papers, or federal income tax returns upon order or subpoena of the Tax Commissioner; or
(7) Refuse to disclose to the Tax Commissioner any information with respect to such person's or such person's employer's income or net profits; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner; or
(9) Fail, neglect, or refuse to make any payment on the estimated tax for any year as required by § 44.07; or
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and municipal 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.
(B) If any corporation or association violates this section, any employee of said corporation or association having control or supervision of or charged with the responsibility of complying with this section, the President, Chief Executive Officer or Chief Financial Officer of such corporation, association, limited liability company or partnership, or any owner, director, officer, manager or trustee who is responsible for the execution of the corporation's or association's fiscal responsibilities pursuant to this section, shall also be personally liable for the violation and subject to the penalty provided herein.
(C) Statute of Limitations.
(1) 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.
(2) Prosecutions for an offense made punishable under 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 25% or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(R.C. § 718.12(A), (B))
(D) Failure to obtain forms not a defense. The failure of any employer, taxpayer, or person to receive or procure a return, declaration, or other required form shall not excuse him from making any information return, return, or declaration, from filing such form, or from paying the tax.
(E) Responsibility of corporation employees. The term "person" as used in this section shall include in the case of an association or corporation not having any partner, member, or officer within the municipality, any employee or agent of such association or corporation who can be found within the corporate limits of the municipality.
(Ord. 1-1972, passed 1-5-72; Am. Ord. 1-2001, passed 1-24-01; Am. Ord. 1-2005, passed 1-5-05) Penalty, see § 44.99.