(a) Any person who:
(1) Fails, neglects, or refuses to make any return or declaration required by this chapter; or
(2) Knowingly makes any incomplete, false, or fraudulent tax 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; or
(5) Refuses to permit the Commissioner or any duly authorized agent or employee to examine his books, records, papers, and federal income tax returns relating to the income or net profits of a taxpayer; or
(6) Fails to appear before the Commissioner 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 Commissioner; or
(7) Refuses to disclose to the Commissioner any information with respect to the income or net profits of a taxpayer; or
(8) Fails to comply with the provisions of this chapter or any order or subpoena of the Commissioner authorized hereby; or
(9) Gives to an employer false information as to said person’s true name, correct social security number and residence address, or fails to notify promptly an employer of any change in residence address and date thereof; or
(10) Fails to use ordinary diligence in maintaining proper records of employees’ addresses, total wages paid, and City tax withheld, or knowingly gives the Commissioner false information; or
(11) 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 an unclassified misdemeanor. When the offense is an unclassified misdemeanor, the offender shall be sentenced pursuant to Sections 2929.21 to 2929.28 of the Revised Code, except that the offender shall not be sentenced to a jail term; the offender shall not be sentenced to a community residential sanction pursuant to Section 2929.26 of the Revised Code; notwithstanding division (A)(2)(a) of Section 2929.28 of the Revised Code, the offender may be fined up to one thousand dollars; and, notwithstanding division (A)(3) of Section 2929.27 of the Revised Code, the offender may be ordered pursuant to division (C) of that section to serve a term of community service of up to five hundred hours. The failure of an offender to complete a term of community service imposed by the court may be punished as indirect criminal contempt under division (A) of Section 2705.02 of the Revised Code that may be filed in the underlying case. If the offender previously has been convicted of or pleaded guilty to any violation of this section or a substantially equivalent municipal ordinance, the offense is a misdemeanor of the first degree.
(b) All prosecutions under this section must be commenced within the time limits set forth in Ohio R.C. 718.12.
(c) The failure of any employer or person to receive or procure a return, declaration, or other required form shall not excuse said employer or person from making any information return, return, or declaration, from filing such form, or from paying the tax.
(Ord. 2014-39. Passed 12-30-14.)