(A) Generally. Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Lodging.
(1) Whoever violates any of the provisions of § 37.031 is guilty of a misdemeanor of the third degree and shall be fined not more than $500 or imprisoned not more than 60 days, or both, for each offense.
(2) Whoever violates § 37.026(C) is guilty of a misdemeanor of the first degree and shall be fined not more than one $1,000 or imprisoned not more than six months, or both, for each offense. Each disclosure shall constitute a separate offense.
(3) In addition to civil penalties established in R.C. § 191.15, any person violating any of the provisions of §§ 37.015 through 37.032 is guilty of a misdemeanor of the first degree and shall be punished by a fine of not more than $1,000 or by imprisonment for a period of not more than six months or both. This penalty section is not intended to apply to committees, employees or public officials while in their official capacity with the village for failing to carry out procedural duties prescribed in this subchapter.
(C) Municipal income taxation.
(1) Except as provided in division (C)(2) below, whoever violates §§ 37.206, 37.205(A) or 37.090 by failing to remit municipal income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of up to six months, or both. In addition, the violation is punishable by dismissal from office or discharge from employment, or both.
(2) Any person who discloses information received from the Internal Revenue Service in violation of Internal Revenue Code §§ 7213(a), 7213A or 7431 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. In addition, the violation is punishable by dismissal from office or discharge from employment, or both.
(3) Each instance of access or disclosure in violation of § 37.205(A) constitutes a separate offense.
(4) Whoever violates any provision of §§ 37.045 through 37.048, 37.060, 37.075 through 37.077, 37.090 through 37.092, 37.105 through 37.110, 37.125 through 37.128, 37.140 through 37.145, 37.160, 37.175, 37.176, 37.190 through 37.193 and 37.205 through 37.212 for which violation no penalty is otherwise provided, is guilty of a misdemeanor of the fifth degree on a first offense; on a second offense within one year after the first offense, the person is guilty of a misdemeanor of the fourth degree; on each subsequent offense within one year after the first offense, the person is guilty of a misdemeanor of the third degree. By way of an illustrative enumeration, violations of §§ 37.045 through 37.048, 37.060, 37.075 through 37.077, 37.090 through 37.092, 37.105 through 37.110, 37.125 through 37.128, 37.140 through 37.145, 37.160, 37.175, 37.176, 37.190 through 37.193 and 37.205 through 37.212 shall include, but not be limited to, the following acts, conduct and/or omissions:
(b) Knowingly make any incomplete return;
(c) Willfully fail, neglect or refuse to pay the tax, penalties and interest, or any combination thereof, imposed by §§ 37.045 through 37.048, 37.060, 37.075 through 37.077, 37.090 through 37.092, 37.105 through 37.110, 37.125 through 37.128, 37.140 through 37.145, 37.160, 37.175, 37.176, 37.190 through 37.193 and 37.205 through 37.212;
(d) Cause to not be remitted the city income tax withheld from qualifying wages of employees to the village municipal corporation as required by § 37.090;
(e) Neglect or refuse to withhold or remit municipal income tax from employees;
(f) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her books, records, papers, federal and state income tax returns or any documentation relating to the income or net profits of a taxpayer; or
(g) Fail to appear before the Tax Administrator and to produce his or her books, records, papers, federal and state income tax returns, or any documentation relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;
(h) Refuse to disclose to the Tax Administrator any information with respect to such person’s income or net profits, or in the case of a person responsible for maintaining information relating to his or her employers’ income or net profits, such person’s employer’s income or net profits;
(i) Fail to comply with the provisions of §§ 37.045 through 37.048, 37.060, 37.075 through 37.077, 37.090 through 37.092, 37.105 through 37.110, 37.125 through 37.128, 37.140 through 37.145, 37.160, 37.175, 37.176, 37.190 through 37.193 and 37.205 through 37.212 or any order or subpoena of the Tax Administrator;
(j) To avoid imposition or collection of municipal income tax, willfully give to an employer or prospective employer false information as to his or her true name, correct Social Security number and residence address, or willfully fail to promptly notify an employer or a prospective employer of any change in residence address and date thereof;
(k) Fail, as an employer, agent of an employer or other payer, to maintain proper records of employees residence addresses, total qualifying wages paid and municipal tax withheld, or to knowingly give the Tax Administrator false information;
(l) Willfully fail, neglect or refuse to make any payment of estimated municipal income tax for any taxable year or any part of any taxable year in accordance with §§ 37.045 through 37.048, 37.060, 37.075 through 37.077, 37.090 through 37.092, 37.105 through 37.110, 37.125 through 37.128, 37.140 through 37.145, 37.160, 37.175, 37.176, 37.190 through 37.193 and 37.205 through 37.212; or
(m) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by §§ 37.045 through 37.048, 37.060, 37.075 through 37.077, 37.090 through 37.092, 37.105 through 37.110, 37.125 through 37.128, 37.140 through 37.145, 37.160, 37.175, 37.176, 37.190 through 37.193 and 37.205 through 37.212.
(5) For purposes of this division (C), any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
(6) For purposes of this division (C), the term “person” shall, in addition to the meaning prescribed in § 37.060, include in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the city, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the municipal income tax returns and making the payments of the municipal income tax as required by §§ 37.045 through 37.048, 37.060, 37.075 through 37.077, 37.090 through 37.092, 37.105 through 37.110, 37.125 through 37.128, 37.140 through 37.145, 37.160, 37.175, 37.176, 37.190 through 37.193 and 37.205 through 37.212.
(Ord. 1348-06, passed 6-19-2006; Ord. 1507-15, passed 11-2-2015)
Statutory reference:
Authority to levy, see R.C. §§ 5739.08, 5739.09