(a) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Make any incomplete, false or fraudulent return; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Fail, neglect or refuse to withhold the tax from his employees or to remit such withholding to the Tax Commissioner; or
(5) Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine his books, records, papers and federal, state, county and municipal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Tax Commissioner and to produce his books, records, papers or federal, state, county and municipal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Commissioner; or
(7) Refuse to disclose to the Tax Commissioner any information with respect to the income or net profits of such taxpayer or such person's employer; or
(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner authorized hereby; or
(9) 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; or
(10) Fail to use ordinary diligence in maintaining proper records of employee's residence addresses, total wages paid and the City of Norwood's income tax withheld or to knowingly give the Tax Commissioner false information.
Those persons who are found to have violated the provisions set forth above shall be guilty of a misdemeanor of the first degree, penalized as provided in the Ohio Revised Code 2929.21 and Norwood Codified Ordinances Section 501.99 for each offense, except that a violation of Section 181.14 shall be a minor misdemeanor.
(Ord. 3-2004. Passed 1-13-04.)
(b) Prosecutions for an offense made punishable under this Section or any other provision of this chapter shall be commenced within three (3) years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty five percent (25%) or more of income required to be reported, prosecutions may be commenced within six (6) years after the commission of the offense.
(c) The failure of any employer or person to receive or procure a return, declaration, or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.
(Ord. 93-2000. Passed 12-12-00.)