(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 Administrator;
(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;
(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 upon order or subpoena of the Administrator;
(7) Refuse to disclose to the Administrator 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 Administrator authorized hereby;
(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;
(10) Fail to use ordinary diligence in maintaining proper records of employees’ addresses, total wages paid and City tax withheld, or to knowingly give the Administrator false information; or
(11) 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.
(12) If acting as a landlord or rental agent, fail, neglect or refuse to submit a timely tenant listing to the Administrator.
(Ord. 38-2004. Passed 4-27-04.)
(b) All prosecutions under this section must be commenced within the time specified in Ohio R.C. 718.06 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, in which event the limitation of time which prosecution must be commenced shall be the time specified in Ohio R.C. 718.06 from the date the return was due or the date the false or fraudulent return was filed.
(c) The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return or declaration, from filing such form or from paying the tax.
(d) Personal Liability of Officers and Employees. The officer or employee having control or supervision of or charged with the responsibility of filing any return or declaration required by this chapter and making payment, or any officer of a corporation who is responsible for execution of the corporation’s fiscal responsibilities, shall be personally liable for failure to file any return or declaration or pay the tax or employer withholding due by the provisions of this chapter. The dissolution, termination or bankruptcy of a corporation does not discharge a responsible officer’s or employees liability for a failure of the corporation to file returns or declarations or pay tax or employer withholding due.
(e) Abatement. For good cause shown, the Tax Administrator may decline to impose penalty and or interest and excuse penalty and or interest previously imposed, resulting from excusable neglect and not the result of any fraudulent act.
(Ord. 145-2000. Passed 10-24-00.)