181.12 VIOLATIONS; PENALTY.

   (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, and interest imposed by this chapter; or

      (4)    Failing, neglecting or refusing to withhold the tax from employees or to remit such withholding to the City Treasurer; or

      (5)    Refusing to permit the Finance Director or any duly authorized agent or employee to examine books, records (including applicable tax records), and papers relating to the income or net profits of a taxpayer; or

      (6)    Failing to appear before the Finance Director and to produce books, records (including applicable tax records), and papers relating to the income or net profits of a taxpayer under order or subpoena of the Finance Director; or

      (7)    Refusing to disclose to the Finance Director any information with respect to the income or net profits of a taxpayer; or

      (8)    Failing to comply with the provisions of the chapter or any order or subpoena of the Finance Director 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.

   (b)   Any person who violates any of the provisions of Section 181.12(a) above shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both, for each offense.

   (c)    All prosecutions under this chapter must be commenced within the time prescribed under Ohio R.C. 718.12.

   (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/her from making any information return or declaration, from filing such form, or from paying the tax.
(Ord. 06-49AC. Passed 6-19-06.)