(a) No person shall:
(1) Fail, neglect or refuse to make any return, information return or declaration required by this chapter;
(2) Make any incomplete, false or fraudulent return;
(3) Fail, neglect or refuse to pay the tax, penalties and/or interest imposed by this chapter;
(4) Fail, neglect or refuse to withhold the tax from his or her employees or remit such withholding to the Administrator;
(5) Refuse to permit the Administrator or any duly authorized agent or employee to examine the books, records, papers and federal and state income tax returns relating to the income or net profits of a taxpayer;
(6) Fail to appear before the Administrator and to produce his or her books, records, papers or federal and state 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 an employer false information as to his or her true name, correct Social Security number and residence address, or fail to promptly notify an employer of any change in residence address and the date thereof;
(10) Fail to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid and city 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.
(b) Prosecutions for an offense made punishable under this chapter shall be commenced within three years after the commission of the offense; provided that in the case of fraud, failure to file a return, or the omission of 25% or more of the income or net profits required to be reported, prosecutions may be commenced within six years after the commission of the offense in accordance with R.C. § 718.12(B).
(c) Any person who violates any of the provisions of division (a) above shall be subject to the penalties in § 890.99.
(Ord. 2007-217, passed 10-15-2007)