191.99 PENALTY.
   (a)   Whoever violates Section 191.09(e) shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty (60) days, or both.
(Ord. 15-40. Passed 8-20-15.)
   (b)   Whoever violates Section 191.13(i) shall be fined not more than one thousand dollars ($1.000) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense. In addition, any employee of the City who violates Section 191.13(i) shall be guilty of an offense punishable by immediate dismissal.
   (c)    All prosecutions under this section shall be commenced within the time limits prescribed in Ohio R.C. 718.06.
   (d)   Failure of any employer or taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return or declaration, from filing such form, or from paying the tax.
(Ord. 97-60. Passed 11-20-97.)