The following shall be considered violations of this chapter:
(a) No person shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter;
(2) Make any incomplete, false or fraudulent return;
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this Chapter;
(4) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Commissioner of Taxation;
(5) Refuse to permit the Commissioner of Taxation, 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;
(6) Fail to appear before the Commissioner of Taxation 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;
(7) Refuse to disclose to the Commissioner of Taxation any information with respect to the income or net profits of a taxpayer;
(8) Fail to comply with the provisions of this Chapter or any order or subpoena of the Commissioner of Taxation authorized hereby;
(9) Give to an employer by an employee 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 the date thereof;
(10) Fail, on the part of any employer, to use ordinary diligence in maintaining proper records of an employee’s residence address, total wages paid and City tax withheld, or knowingly give the Commissioner of Taxation false information; or
(11) Fail, as president and/or treasurer of a corporation, to cause the tax withheld from wages of the employees of such corporation pursuant to this chapter to be paid to the City in accordance with the provisions of Section 890.06 hereof; or
(12) Attempt to commit fraud or to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(b) All prosecutions under this section shall be commenced within the periods stipulated in Ohio R.C. 718.06.
(c) The failure of any employer or taxpayer or person to receive or procure a return, declaration of estimated tax 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. 05-2014. Passed 3-6-14.)