(A) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this subchapter;
(2) Make any incomplete, false or fraudulent return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this subchapter;
(4) Fail, neglect or refuse to withhold the tax from his or her employees or remit such withholding to the Administrator;
(5) Refuse to permit the Administrator 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 Administrator 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 an order or subpoena of the Administrator;
(7) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this subchapter or any order or subpoena of the Administrator 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 residence address and date thereof;
(10) Fail to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid, and village income tax withheld, or to knowingly give the Administrator 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 subchapter.
(B) All prosecutions under this section must be commenced within the time limit as now or hereafter
may be provided by applicable state law for the prosecution of violations of municipal income tax ordinances.
(C) The failure of any employer or taxpayer or 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. 623, passed 11-16-71; Am. Ord. 22-02, passed 9-3-02) Penalty, see § 10.99
Statutory reference:
Statute of limitations for municipal income tax prosecutions, see R.C. § 718.12