(a) All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of one-half percent per month.
(b) In addition to interest as provided in Section 191.08(a), penalties are hereby imposed as follows:
(1) For failure to pay taxes due, other than taxes withheld, one percent (1%) per month.
(2) For failure to remit taxes withheld from employees, ten percent (10%) per month.
(3) Any person required to withhold the tax who knowingly fails to withhold such tax or pay over such tax or knowingly attempts in any manner to evade or defeat such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded or not withheld or not paid over. No other penalty under this section shall be applied to any offense to which this penalty is applied.
(4) For failure to make a return within the time required, twenty-five dollars ($25.00).
(c) No penalty shall be assessed on an additional tax assessment made by the Administrator against a taxpayer when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator; and provided further, that, in absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, providing an amended return is filed and the additional tax is paid within three months after a final determination of the Federal tax liability.
(d) Upon recommendation of the Administrator, the Board of Review may abate penalty or interest, or both, or upon an appeal from the refusal of the Administrator to recommend abatement of penalty and interest, the Board may nevertheless abate penalty or interest, or both, for good cause shown.
(e) Violations. No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Make an 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 Administrator;
(5) Refuse to permit the 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;
(6) Fail to appear before the Administrator and 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 Administrator;
(7) Refuse to disclose to the Administrator 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 Administrator authorized hereby;
(9) Give to any 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 of change;
(10) Fail to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid and Village tax withheld, or knowingly give the 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.
(f) Whoever violates any provision of this section shall be fined not more than seven hundred fifty dollars ($750.00) or imprisoned not more than 90 days, or both, for each offense, which is a second degree misdemeanor.
(g) All prosecutions under this chapter must be commenced within time limits specified by Ohio R.C. 718.12.
(h) 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. 17-2006. Passed 3-17-06.)