171.26 EXCEPTIONS.

   A penalty shall not be assessed on any additional tax assessment made by the Administrator 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 the absence of fraud, either penalty nor interest shall be assessed on any additional tax assessment against a taxpayer by the Administrator 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.

(Ord. 62-1995. Passed 7-3-95.)

171.27 ABATEMENT OF INTEREST AND PENALTY AND LATE FILING FEE.

   Either the Administrator hereunder or the Board of Review may abate penalty or interest or late filing fee, or any and all combination thereof, for good cause shown.

(Ord. 123-2001. Passed 11-5-01.)

171.28 VIOLATIONS.

   Any person who shall:

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

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

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

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

(e)    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; or

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

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

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

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

(j)    Fail to use ordinary diligence in maintaining proper records of employees' resident addresses, total wages paid and municipal tax withheld or knowingly give the Administrator false information; or

(k)    Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter;

   shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both, for each offense.

(Ord. 62-1995. Passed 7-3-95.)

171.29 LIMITATION ON PROSECUTION.

   All prosecutions under this section must be commenced within three years from the time of the offense complained of, except in the case of failure to file a return or in the case of filing as false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be six years from the date the return was due or the date the false or fraudulent return was filed.

(Ord. 62-1995. Passed 7-3-95.)

171.30 FAILURE TO PROCURE FORMS NOT EXCUSE.

   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. 62-1995. Passed 7-3-95.)

COLLECTION OF UNPAID TAXES AND REFUNDS
OF OVERPAYMENTS

171.31 UNPAID TAXES RECOVERABLE AS OTHER DEBTS.

   All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of the like amount are recoverable. Except in the case of fraud, of omission of a substantial portion of income subject to this tax, or of failure to file a return, an addition assessment shall not be made after three years from the time the return was due or filed, whichever is later, provided, however, in those cases in which a Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal Statute of Limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the federal tax liability. (Ord. 62-1995. Passed 7-3-95.)

171.32 REFUNDS OF TAXES ERRONEOUSLY PAID.

   Taxes erroneously paid shall not be refunded unless a claim for refund is made within the time prescribed under the Ohio R.C. 718.06.

(Ord. 62-1995. Passed 7-3-95.)