(a) No person shall:
(1) Fail, neglect, or refuse to make or file 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 Tax Administrator; or
(5) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his records, books, papers, and Federal and State income tax returns relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Tax Administrator and to produce his books, records, papers, or Federal and State income tax returns relating to the income or net profits of a taxpayer upon order of subpoena of the Tax Administrator; or
(7) Refuse to disclose to the Tax 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 Tax 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 thereof; or
(10) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid, and City of Tallmadge tax withheld, or to knowingly give the Tax Administrator false information; or
(11) Attempt to do anything whatever to avoid or evade the payment of the whole or any part of the tax, penalties, or interest imposed by this Chapter.
(b) Any person who violates any of the provisions above 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 (6) months, or both, for each offense.
(c) Prosecution for an offense made punishable under this section or any other provision of 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 taxable income, prosecution may be commenced within six (6) years after the commission of the offense.
(d) The failure of any employer or person to obtain 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. 13-2007. Passed 1-25-07.)