181.12 VIOLATION; PENALTIES.

   (a)   Any person who shall:

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

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

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

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

      (5)   Refuse to permit the Administrator or any duly authorized agent or employee to examine his books, records, papers and federal income tax return relating to the income or net profits of a taxpayer; or

      (6)   Fail to appear in front of 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 or subpoena of the Administrator; or

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

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

      (9)   Give to an 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 or date thereof; or

      (10)   Fail to use ordinary diligence in maintaining proper records of employees’ residence addresses, total wages paid and South Amherst tax withheld, or knowingly give the Administrator false information; or

(11)   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. 424. Passed 6-8-70.)

   (b)   All prosecutions under this section shall be commenced within the time period provided in R.C. 718.06 as may from time to time be amended.
(Ord. 1360-10. Passed 11-22-10.)

   (c)   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. 424. Passed 6-8-70.)

   (d)   In a civil court action to collect taxes due under this chapter or criminal court action for failure to make payment or file a return, declaration or report required by this chapter, a fee shall be imposed and paid to the Tax Administrator. This fee shall be in addition to other penalties provided by this chapter. The fee for failure to file a return shall be fifty dollars ($50.00) for each return not timely filed and the fee for failure to pay taxes shall be fifty dollars ($50.00) or ten percent (10%) of the municipal income tax due and not paid, whichever is greater.

(Ord. 1360-10. Passed 11-22-10.)