A. Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by the Ordinance; or
(2) Make any incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by the Ordinance; or
(4) Fail, neglect or refuse to withhold the tax from his employees or to remit such withholding, penalties or interest imposed by this chapter to the Income Tax Division; or
(5) Refuse to permit the Administrator or any duly authorized agent or employee to examine his/her books, records, papers and copies of Federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Administrator and to produce his/her books, records, papers or copies of Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator; or
(7) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of the Ordinance or any order or subpoena of the Administrator authorized hereby; or
(9) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax and/or interest and penalties imposed by this chapter, shall be guilty of a misdemeanor of the first degree, punishable by a fine not to exceed one thousand dollars ($1,000.00) and a term of imprisonment not to exceed six (6) months, or both for each offense.
B. The term "person" used in this Article shall, in addition to the meaning prescribed under Definitions in Article III of these Rules and Regulations, 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.
C. Prosecutions: All prosecutions under this Section must be commenced within the time limit as now or hereafter may be provided by the applicable sections of the Ohio Revised Code for prosecution or violations of municipal income tax Ordinances.
D. Failure to receive forms---not a defense: The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him/her from making any information return, declaration or return, from filing such form, or from paying the tax.