890.19 VIOLATIONS.
   (a)   No person shall:
      (1)   Fail, neglect or refuse to make any return or declaration required by this chapter;
      (2)   Make any incomplete, false or fraudulent return;
      (3)   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 or remit such withholding to the City Income Tax Division;
      (5)   Refuse to permit the Tax 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;
      (6)   Fail to appear before the Tax Administrator and to produce his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator or Assistant Tax Administrator;
      (7)   Refuse to disclose to the Tax Administrator any information with respect to a taxpayer's income or net profits;
      (8)   Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby;
      (9)   Give to an employer false information as to his true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence address and date thereof; or
      (10)   Fail to use ordinary diligence in maintaining proper records of employees; residence addresses, total wages paid and the City, or JEDZ or JEDD taxes withheld, or knowingly give the Tax Administrator false information.
   (b)   All prosecutions under this section must be commenced within the periods stipulated in Ohio R.C. 718.12.
   (c)   The failure of any employer, taxpayer or person to receive or procure a return, declaration, reconciliation or other required return or form shall not excuse him from:
      (1)   Making any information return, declaration, report or return required;
      (2)   Filing such form; or
      (3)   Paying the tax.
   (d)   As used in this section “person”, in addition to the meaning prescribed in Section 890,02(u), includes, in the case of an association or corporation not having any partner, member or officer within the City, JEDZ or JEDD, any employee or agent of such association or corporation who can be found within the corporate limits of the City or boundaries within the JEDZ or JEDD.
(Ord. 67-80. Passed 6-30-67; Ord. 75-8. Passed 1-6-75; Ord. 01-52. Passed 11-19-01; Ord. 05-48. Passed 9-6-05; Ord. 09-71. Passed 12-21-09.)