(a) Any person who:
(1) Fails, neglects or refuses to make any return or declaration required by this chapter; or
(2) Makes an incomplete, false or fraudulent return; or
(3) Fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter; or
(4) Fails, neglects or refuses to withhold the tax from his employees and remit such withholding tax to the Director; or
(5) Refuses to permit the Director or any duly authorized agent or employee to examine his or his employer's books, records, papers and Federal income tax returns; or
(6) Fails to appear before the Director and to produce his or his employer's books, records, papers or Federal income tax returns upon order or subpoena of the Director; or
(7) Refuses to disclose to the Director any information with respect to such person's or such person's employer's income or net profits; or
(8) Fails to comply with the provisions of this chapter or any order or subpoena of the Director; or
(9) Fails, neglects or refuses to make any payment on the estimated tax for any year as required by Section 181.07; or
(10) Fails, as president or treasurer of a corporation, to cause the tax withheld from the wages of the employees of such corporation pursuant to this chapter to be paid to the City in accordance with the provisions of Section 181.06; or
(11) Attempts 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 five hundred dollars ($500.00) or imprisoned not more than six months; or both for each offense.
(Ord. 273B. Passed 8-24-78.)
(b) All prosecutions under this section shall be commenced within the time prescribed by Ohio R.C. 718.12.
(Adopting Ordinance)
(c) 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.
(d) The term "person" as used in this section shall, in addition to the meaning prescribed in Section 181.02, include in the case of an association or corporation not having any partner, member or officer within the City, any employee or agent of such association or corporation who can be found within the corporate limits of the City.
(Ord. 273B. Passed 8-24-78.)