(A) Any person who shall:
(1) Fail, neglect, or refuse to make any return or declaration required by this chapter;
(2) Knowingly make an incomplete, false, or fraudulent return;
(3) Willfully 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 his employees and remit such withholding tax to the Finance Director;
(5) Refuse to permit the Finance Director or any duly authorized agent or employee to examine his or his employer’s books, records, papers, or federal income tax returns;
(6) Fail to appear before the Finance Director and to produce his or his employer’s books, records, papers, or federal income tax returns, upon order or subpoena of the Finance Director;
(7) Refuse to disclose to the Finance Director any information with respect to such person’s or such person’s employer’s income or net profits;
(8) Willfully give to an employer by an employee false information as to his true name, correct Social Security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof;
(9) Failure on the part of any employer to maintain proper records of employees’ residence addresses, total wages paid and municipal tax withheld, or to knowingly give the Finance Director false information;
(10) Fail to comply with the provisions of this chapter or any order or subpoena of the Finance Director;
(11) Willfully fail or willfully refuse to make any payment on the estimated tax for any year or part of any tax year as required by § 39.070;
(12) Fail to cause the tax withheld from the qualifying wages of the employees pursuant to this chapter to be paid to the municipality in accordance with the provisions of § 39.055; or
(13) 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; for which violation no penalty is otherwise provided, is guilty of a minor misdemeanor on a first offense and shall be fined not more than $100; on a second offense within two years after the first offense, such person is guilty of a misdemeanor of the third degree and shall be fined not more than $500 or imprisoned not more than 60 days, or both, for each offense; on each subsequent violation within two years after the first offense such person is guilty of a misdemeanor of the third degree, and punished as provided for herein.
(B) 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. Prosecutions for an offense made punishable under a municipal ordinance imposing an income tax shall be commenced within three years after the commission of the offense, provided that in the case 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. § 718.06(A), (B))
(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 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 § 39.002, 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.
(‘74 Code, § 93.99) (Ord. 384-A, passed 4-1-71; Am. Ord. 83-756, passed 12-6-83)
(E) Whoever violates § 39.003 shall, on conviction, be fined not more than $50.
(‘74 Code, §§ 93.03, 93.04) (Ord. 496-A, passed 5-6-75)
(‘74 Code, § 93.64) (Ord. 384-A, passed 4-1-71)
(Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)