890.17 VIOLATIONS; LIMITATION ON PROSECUTIONS.

   (a)   No person shall:

      (1)   Fail, neglect or refuse to make any return or declaration required by this chapter;

      (2)   Make any incomplete, false or fraudulent return;

      (3)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;

      (4)   Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Commissioner;

      (5)   Refuse to permit the Commissioner or any duly authorized agent or employee to examine his books, records, papers and federal and/or State income tax return relating to the income or net profits of a taxpayer.

      (6)   Fail to appear before the Commissioner and to produce his books, records, papers and federal and/or State income returns relating to the income or net profits of a taxpayer upon order or subpoena of the Commissioner;

      (7)   Refuse to disclose to the Commissioner any information with respect to the income or net profits of a taxpayer;

      (8)   Fail to comply with the provisions of this chapter or any order or subpoena of the Commissioner authorized hereby;

      (9)   Give to an employer false information as to his true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence address and date thereof;

      (10)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and Perrysburg tax withheld, or knowingly give the Commissioner false information;

      (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;

      (12)   Divulge any information gathered pursuant to Section 890.09(d).

   (b)   Prosecution for any offense made punishable by this chapter shall be commenced within three (3) years after the commission of the offense, provided that in the case of fraud, failure to file a return or the omission of twenty-five percent (25%) or more of income required to be reported, prosecution may be commenced within six (6) years after the commission of the offense in accordance with Ohio R.C. 718.12(B).

   (c)   The failure of any employer 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. 104-2015. Passed 11-17-15.)