195.12 VIOLATIONS; PENALTIES.
   (a)   Any taxpayer or person who knowingly and willfully;
      (1)   Fails, neglects, or refuses to make any return or declaration required by this chapter; or
      (2)   Makes any incomplete, false, or fraudulent return; or
      (3)   Fails, neglects, or refuses to pay the tax, penalties, or interest imposed by this chapter; or
      (4)   Fails, neglects, or refuses to withhold the tax from his employees or remit such withholding to the Commissioner of Taxation; or
      (5)   Refuses to disclose to the Commissioner of Taxation any information with respect to the income or net profits of a taxpayer; or
      (6)   Fails, to comply with the provisions of this chapter; or
      (7)   Attempts to do anything whatever 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 of the first degree and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months, or both, for each offense.
 
   (b)   All prosecutions under this section shall be commenced within the time specified in Ohio R. C. 718.12.
 
   (c)   The failure of any employer or taxpayer 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. 03-381. Passed 11-25-03.)