(A) Any person who 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) Knowingly fail or refuse to pay the tax, penalties, or interest imposed by this chapter;
(4) Knowingly fail or refuse to withhold the tax from his or her employees and remit the withholding to the Director;
(5) Refuse to permit the Director or any duly authorized agent or employee to examine his or her or his or her employer's books, records, papers, and copies of federal income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Director and to produce his or her or his or her employer's books, records, papers, or copies of federal income tax returns relating to the income or net profits of a taxpayer on order or subpoena of the Director;
(7) Refuse to disclose to the Director any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Director; or
(9) 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 shall be guilty of a misdemeanor and shall be fined not more than $500 or imprisoned not more than six months, or both, for each offense.
(B) (1) Any person subject to the provisions of this chapter who has failed to file or has filed an incorrect return or has failed to pay the full amount of tax due shall not be deemed to have committed an offense punishable under the provisions of this section until the assessment issued against him or her under the provisions of § 36.27 has become due and payable.
(2) Any person who has filed a return under the provisions of this chapter, indicating the amount of tax due, and has failed to pay the tax, together with any penalties or interest that may have accrued thereon, shall not be deemed to have committed an offense for having knowingly failed to pay the tax, penalties, or interest due as provided in division (A)(3) above, until the date of the filing of the return.
(C) The term
PERSON as used in this section shall, in addition to the meaning prescribed in § 36.02, include in the case of an association or corporation not having any partner, member, or officer within the municipality, any employee or agent of the association or corporation who can be found within the corporate limits of the municipality.
(D) 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 the prosecution of violations of municipal income tax ordinances.
(E) The failure of any employer or taxpayer or persons to receive or procure a return, declaration, or other required form shall not excuse him or her from making any information return, or declaration, from filing the form, or from paying the tax.
('80 Code, § 93.99) (Ord. 741, passed 4-3-73)
Statutory reference:
Statute of limitations, see R.C. § 718.06