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(A) Any person, firm, or corporation who violates any of the provisions of this chapter, unless otherwise specified, shall be guilty of a misdemeanor and shall be fined not more than $1,000 or imprisoned not more than 180 days, or both, for each offense.
(B) If a person is charged in a criminal complaint with violating §§ 44.12(A) or 44.12(B), R.C. § 2935.36 shall apply to the offense permitting a diversion program in lieu of conviction, except that a person is ineligible for diversion under that section if the person previously has been diverted from conviction pursuant to this division (B) or any similar section under state law or another municipal code. If the person completes the diversion program to the satisfaction of the court, the court shall dismiss the complaint and order the record in the case sealed under R.C. § 2953.52. If the person fails to satisfactorily complete the diversion program, the court shall proceed with the complaint. The Court is authorized to establish an appropriate administrative fee to be paid to the Court to offset the costs of prosecution and administering the program. This fee shall be in addition to any other penalties, fees or interest which may be due upon such delinquent tax obligation.
(Ord. 9-1991, passed 4-3-91; Am. Ord. 1-2001, passed 1-24-01; Am. Ord. 1-2005, passed 1-5-05; Am. Ord. 8-2012, passed 11-7-12)