(a) No person 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 the 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 returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Administrator and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer on 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 any order 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 and date there of.
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and the City of Stow's tax withheld, or to knowingly give the Administrator false information;
(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; or
(12) Fail to timely file any return by due date in accordance with this chapter.
(Ord. 2002-203. Passed 10-24-02.)
(b) All prosecutions under this section or any other provision of this chapter shall be commenced within three years from the time of the offense complained of except in the case of failure to file a return or in the case of filing a false or fraudulent return, or the omission of at least twenty-five percent (25%) of the income required to be reported, in which event the limitation of time within which prosecution must be commenced shall be six years from the date the return was due or the date the false or fraudulent return was filed, or the commission of the offense, whichever is later.
(c) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from taking any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 2000-130. Passed 4-13-00.)