(a) Any 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 employees or remit such withholding to the Commissioner; or
(5) Refuses to permit the Commissioner 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) Fails to appear before the Commissioner 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 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) Gives to an employer false information as to his true name, correct social security number and residence address, or fails to promptly notify an employer of any change in residence address and date thereof; or
(10) Fails to use ordinary diligence in maintaining proper records of employee residence addresses, total wages paid and Port Clinton tax withheld, or to knowingly give the Commissioner false information; or
(11) Neglects, fails, or refuses to make any payment on the estimated tax for any year or part of any tax year as required by Section 179.07; or
(12) Fails to cause the tax withheld from the qualifying wages of the employees pursuant to this chapter to be paid to the Municipality in accordance with the provisions of Section 179.06; or
(13) Attempts to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter;
for which violation no penalty is otherwise provided, is guilty of a minor misdemeanor on a first offense and shall be fined not more than one hundred dollars ($100.00); on a second offense within two years after the first offense, such person is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty (60) days, or both, for each offense; on each subsequent tax code violation within two years after the first offense such person is guilty of a misdemeanor of the third degree, and punished as provided for herein.
(b) All prosecutions under this section shall be commenced within the time specified in Ohio R.C. 718.12.
(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.
(d) Statute of Limitations. Civil actions to recover Municipal income taxes and penalties and interest on Municipal income taxes shall be brought within three (3) years after the tax was due or the return was filed, whichever is later.
(e) The term "person" as used in this section shall, in addition to the meaning prescribed in Section 179.02, include in the case of an association or corporation not having any partner, member or officer within the Municipality, any employee or agent of such association or corporation who can be found within the corporate limits of the Municipality.
(Ord. 38-03. Passed 12-23-03.)