(a) Any person who shall:
(1) Fail, neglect, or refuse to make any return or declaration required by this Chapter; or
(2) Knowingly make an 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 taxpayers employees and remit such withholding tax to the Tax Commissioner; or
(5) Refuse to permit the Tax Commissioner or any duly authorized agent or employee to examine taxpayer employer's books, records, papers and federal income tax returns; or
(6) Fail to appear before the Tax Commissioner and to produce their employer's books, records, papers, W-2's or federal income tax returns upon order or subpoena of the Tax Commissioner; or
(7) Refuse to disclose to the Tax Commissioner any information with respect to such per- son's or such person's employer's income or net profits; or
(8) Knowingly give to an employer by an employee false information as to his true name, correct social security number and residence address, or the failure of such employee to promptly notify an employer of any change in residence address and date thereof; or
(9) Failure on the part of any employer to maintain proper records of employees' residence addresses, total wages paid and municipal tax withheld, or to knowingly give the Tax Commissioner false information; or
(10) Fail to comply with the provisions of this Chapter or any order or subpoena of the Tax Commissioner; or
(11) Fail, neglect, or refuse to make any payment on the estimated tax for any year or part of any tax year as required by Section 181.07 hereof; or
(12) Fail as an officer, president or treasurer of a corporation, member, manager, employee or trustee to cause the tax withheld from the qualifying wages of the employees pursuant to this Chapter to be paid to the Municipality in accordance with the provisions of Section 181.06 the this Chapter; or
(13) 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;
for which violation no penalty is otherwise provided, is guilty of a misdemeanor of the third degree and, for each offense, shall be fined and/or imprisoned within the limitations set forth in Section 501.99 (PENALTIES FOR MISDEMEANORS) of the St. Bernard Codified Ordinances.
(b) Any person who shall:
(1) Fail to appear before the Tax Commissioner and to produce their employer's books, records, papers, W-2's or federal income tax returns upon order or subpoena of the Tax Commissioner; or
(2) As the owner, manager, or person in control of the real estate who fails to make the report of lessees, tenants, or occupants of premises under their control as required under Section 181.14 of this Chapter;
is guilty of a minor misdemeanor on a first offense and shall be fined within the limitations as set forth in Section 501.99 (PENALTIES FOR MISDEMEANORS) of the St. Bernard Codified Ordinances; on a second offense within two years after the first offense, such person is guilty of a misdemeanor of the third degree, and shall be fined and/or imprisoned within the limitations set forth in Section 501.99 (PENALTIES FOR MISDEMEANORS) of the St. Bernard Codified Ordinances.
(c) Prosecutions:
(1) All prosecutions under this Section must be commenced within the time specified in Ohio Revised Code Section 718.12.
(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 from making any information return, return or declaration, from filing such form or from paying the tax.
(e) Statute of Limitations:
(1) Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within three (3) years after the tax was due or the return was filed, whichever is later.
(2) Prosecutions for an offense made punishable under this Chapter, shall be commenced within three (3) years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six (6) years after the commission of the offense. (ORC 718.12).
(f) Failure to Receive Forms - Not a Defense:
(1) The failure of any employer, taxpayer or person to receive or procure a return, declaration or other required form shall not excuse taxpayer from making any information return, return or declaration, from filing such form or from paying the tax.
(g) The term "person" as used in this Section shall, in addition to the meaning prescribed in Section 181.02 of this Chapter, include in the case of an association or corporation not having any partner, member or officer within the Municipality, any employee or agent of such association or corporation who can be found within the corporate limits of the Municipality.
(h) An authority who issues a license or permit may deny issuance of an original license or permit, prohibit subsequent assignment of a license or revoke an existing license or permit for failure to comply with the provisions of this chapter.
(Ord. 58-2012. Passed 12-6-12.)