(a) Any taxpayer or person who:
(1) Fails, neglects or refuses to make any return or declaration required by this chapter; or
(2) Makes any incomplete, false or fraudulent return; or
(3) Fails, neglects or refuses to pay the tax, penalties or interest imposed by this chapter; or
(4) Fails, neglects or refuses to withhold the tax from his/her employees or remit such withholding to the Commissioner of Taxation; or
(5) Refuses to permit the Commissioner or any duly authorized agent or employee to examine his/her books, records, papers and all tax records or documentation to support earnings and/or income of a taxpayer; or
(6) Fails to appear before the Commissioner and to produce his/her books, tax records, papers or documentation relating to the income or net profits of a taxpayer upon order or subpoena of the Commissioner; or
(7) Refuses to disclose to the Commissioner any information with respect to the income or net profits of a taxpayer; or
(8) Fails to comply with the provisions of this chapter or any order or subpoena of the Commissioner authorized hereby; or
(9) Attempts to do anything whatever to evade the payment of the whole or any part of the tax, penalties or interest imposed by this chapter, shall be guilty of a misdemeanor of the first degree, and shall be subject to a penalty up to one thousand dollars ($1,000) or imprisoned not more than six months, or both, for each offense.
(b) All prosecutions under this section shall be commenced within the time specified in Ohio R.C. 718.06.
(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/her from making any information return, return or declaration, from filing such form, or from paying the tax, except where exempted by Rule 1-90, promulgated 5.21.90.
(Ord. 16-93. Passed 7-6-93.)