(a) The following shall be considered violations of this chapter:
(1) Failing, neglecting or refusing to make any return or declaration required by this chapter; or
(2) Making any incomplete, false or fraudulent return; or
(3) Failing, neglecting or refusing to pay the tax, penalties, or interest imposed by this chapter; or
(4) Failing, neglecting or refusing to withhold the tax from employees or to remit such withholding to the Village Clerk-Treasurer; or
(5) Refusing to permit the Designated Collecting Agent or any duly authorized agent or employee to examine books, records and papers relating to the income or net profits of a taxpayer; or
(6) Failing to appear before the Designated Collecting Agent and to produce books, records and papers relating to the income or net profits of a taxpayer under order or subpoena of the Designated Collecting Agent; or
(7) Refusing to disclose to the Designated Collecting Agent any information with respect to the income or net profits of a taxpayer; or
(8) Failing to comply with the provisions of this chapter or any order or subpoena of the Designated Collecting Agent authorized hereby; or
(9) Attempting to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter; or
(10) Failing or refusing to respond in writing to any request from the Designated Collecting Agent for certification or questionnaire authorized by this chapter or the Regulations adopted pursuant to this chapter.
(Ord. 10-95. Passed 6-6-95.)
(11) 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.
(12) Fail to use ordinary diligence in maintaining proper records of employees’ residences, addresses, total wages paid and Village Tax withheld, or to knowingly give the Administrator false information.
(Ord. 45-95. Passed 12-19-95.)
(b) Any person who violates any provisions of Section 181.99 (a)(1) through (9) shall be guilty of a misdemeanor of the first degree, and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six (6) months or both for each offense. Any person who violates any provision of 181.99(a)(10) shall be guilty of a minor misdemeanor, and shall be fined not more than one hundred dollars ($100) for each offense.
(c) All prosecutions under this section must be commenced within three (3) years from the time of the offense complained of except in the case of failure to file a return or in the case of filing a false or fraudulent return, in which cases the limitation of time within which prosecution must be commenced shall be six (6) years from the date the return was due or the date the false or fraudulent return was filed.
(d) The failure of any employer or 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.
(Ord. 10-95. Passed 6-6-95.)