181.19 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, penalty or interest imposed by this chapter;

      (4)   Fail, neglect or refuse to withhold the tax from employees or to remit such withholding to the Income Tax Clerk;

      (5)   Refuse to permit the Income Tax Clerk or any duly authorized agent or employee to examine the books, records, papers, and federal and State income tax returns relating to the income or net profits of a taxpayer;

      (6)   Fail to appear before the Income Tax Clerk and to produce the books, records, papers, and federal and State income tax returns relating to the income or net profits of a taxpayer under order of subpoena of the Income Tax Clerk;

      (7)   Refuse to disclose to the Income Tax Clerk any information with respect to the income or net profits of a taxpayer;

      (8)   Fail to comply with any of the provisions of this chapter or any order or subpoena of the Income Tax Clerk authorized hereby; or

      (9)   Give an employer false information as to his or her true name, correct social security number and residence address, or fail to notify an employer promptly of any change in residence address and date thereof; or

      (10)   Attempt to do anything to avoid the payment of the whole or any part of the tax, penalty or interest imposed by this chapter shall be in violation of this chapter and punished as provided in Section 181.99 .

   (b)   Any taxpayer in violation of this Chapter shall be subject to punishment as set forth in Section 181.99.

   (c)   All prosecutions under this section must be commenced within the periods stipulated in Ohio R.C. 718.12.

(Ord. O-04-038. Passed 7-6-04.)