(a) No person shall:
(1) Fail, neglect or refuse to register or 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, penalties or interest imposed by this chapter;
(4) Fail, neglect or refuse to withhold the tax from his or her employees or remit such withholding to the Commissioner of Taxation;
(5) Refuse to permit the Commissioner or any duly authorized agent or employee to examine his or her books, records, papers and Federal Income Tax Returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Commissioner and to produce his or her books, records, papers or Federal Income Tax Returns relating to the income or net profits of a taxpayer upon order or subpoena of the Commissioner;
(7) Refuse to disclose to the Commissioner any information with respect to the income or net profits of a taxpayer or the residency of a taxpayer;
(8) Fail to comply with any of the provisions of this chapter or any order or subpoena of the Commissioner authorized hereby;
(9) Give to an employer false information as to his or her true name, correct social security number and residence address or fail to promptly notify an employer of any change in his or her residence address and the date thereof;
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or knowingly give the Commissioner false information; or
(11) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) Any person who violates any provision of division (a) above of this section shall be guilty of a first degree misdemeanor. All prosecutions under this section must be commenced within the periods stipulated in Ohio R.C. 718.06.
(c) The failure of any employer or other person to receive or procure a return, declaration or other required form shall not excuse him or her from making any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 94-58. Passed 11-22-94; Ord. 2004-5. Passed 2-12-04; Ord. 2006-44. Passed 11-9-06.)