(A) The following shall be considered violations of this subchapter:
(1) Failing, neglecting or refusing to make any return or declaration required by this subchapter;
(2) Making any incomplete, false or fraudulent return;
(3) Failing, neglecting or refusing to pay the tax, penalties or interest imposed by this subchapter;
(4) Failing, neglecting or refusing to withhold the tax from employees or to remit such withholding to the Village Clerk;
(5) Refusing to permit the Village Clerk or any duly authorized agent or employee to examine books, records and papers and federal income tax returns relating to the income or net profit of a taxpayer;
(6) Failing to appear before the Village Clerk and to produce books, records, federal income tax returns and papers relating to the income or net profits of a taxpayer under order or subpoena of the Village Clerk;
(7) Refusing to disclose to the Village Clerk any information with respect to the income or net profits of a taxpayer;
(8) Failing to comply with the provisions of this subchapter or any order or subpoena of the Village Clerk authorized hereby; or
(9) Attempting to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this subchapter.
(B) Any person who violates any of the provisions of division (A) shall be guilty of a misdemeanor and shall be fined not more than $500 or imprisoned not more than six months, or both, for each offense.
(C) 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 a false or fraudulent return, in which cases 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.
(D) The failure of any employer or taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him or her from making any information return or declaration, from filing such form, or from paying the tax.
(Ord. 1976-54, passed 12-13-1976; Am. Ord. 1992-33, passed 11-23-1992)