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(a) Any Taxpayer who violates any of the provisions of this Chapter shall be subject to prosecution for such violation and, upon conviction for such violation, shall be guilty of a first degree misdemeanor. All prosecutions under this section must be commenced within the time specified in Ohio R.C. 718.12(B).
(b) If any other prior ordinance or resolution regarding City Income Tax is found to be in conflict with this Chapter, the provisions of this Chapter shall prevail.
(Ord. 05-100. Passed 6-13-05.)