(a) Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this Chapter; or
(2) Knowingly make any incomplete, false, or fraudulent return; or
(3) Willfully 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 remit such withholding to the Tax Administrator; or
(5) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his books, records, papers, and Federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Tax Administrator and to produce his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator; or
(7) Refuse to disclose to the Commissioner any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this Chapter or any order or subpoena of the Tax Administrator authorized hereby; or
(9) Willfully give to an employer by an employee false information as to his true name, correct social security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof; or
(10) Failure on the part of any employer to use ordinary diligence in maintaining proper tax records of employees’ residence addresses, total qualifying wages paid and City tax withheld or to knowingly give the Tax Administrator false information; or
(11) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties, or interest imposed by this Chapter; or
(12) The failure of the president and/or treasurer of any corporation that is required to withhold the tax from the qualifying wages of employees to cause all such taxes so withheld to be paid to the City as required by this Chapter; or
(13) Willfully fail or willfully refuse to make any payment on the estimated tax for any year or part of any tax year as require by Section 181.07.
for which violation no penalty is otherwise provided, shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both, for each offense.
(b) All prosecutions under this Section must be commenced within the time limitations provided in ORC 718.12.
(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 from making any information return, return, or declaration, from filing such form, or from paying the tax.
(Ord. 2957. Passed 5-1-07.)