(a) Whoever:
(1) Fails, neglects or refuses to make any return or declaration required by this chapter; or
(2) Makes any 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 or remit such withholding to the Clerk-Treasurer; or
(5) Refuses to permit the 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; or
(6) Fails to appear before the Clerk-Treasurer and to produce his books, records, papers or federal income tax returns relating to income or net profits of a taxpayer upon order or subpoena of the Clerk-Treasurer; or
(7) Refuses to disclose to the Clerk-Treasurer any information with respect to the income or net profits of a taxpayer; or
(8) Fails to comply with the provisions of this chapter or any order to subpoena of the Clerk-Treasurer authorized hereby; or
(9) Gives to an employer false information as to his true name, correct social security number and residence address, or fails to promptly notify an employer of any change in residence address and date thereof; or
(10) Fails to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and Village tax withheld, or to knowingly give the Clerk-Treasurer false information; 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.
(b) Limitation on Prosecution. All prosecutions under this section shall be commenced within the time limits provided by Ohio R.C. Chapter 718.
(c) Failure to Procure Forms Not Excuse. The failure of any employer 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.
(Ord. 1968-13. Passed 6-25-68.)