187.14 VIOLATIONS.

   (a)   Any person who fails, neglects or refuses to:

      (1)   Register as required herein;

      (2)   Furnish any return required to be made, or to furnish a supplemental return or other data required by the Tax Commissioner;

      (3)   Pay the tax, penalties or interest imposed by this chapter, or to collect from any transient guest the tax imposed by this chapter;

      (4)   Permit the Tax Commissioner to examine his books, records, and papers concerning any transaction or the receipts from any transaction subject to the tax levied by this chapter;

      (5)   Appear before the Tax Commissioner and to produce books, records, papers, or the receipts from any transaction on which a tax is imposed by this chapter;

      (6)    Disclose to the Tax Commissioner any information with respect to any transaction, or the receipts from any transaction upon which the tax is imposed by this chapter, or who renders a false or fraudulent return or claim;

      (7)   Comply with any subpoena of the Tax Commissioner; or

      (8)   Attempts to do anything whatever to avoid the payment of the whole or any part of the tax, penalty, or interest imposed by this chapter;

   is guilty of a misdemeanor, and is punishable as provided in Section 187.15

   (b)   All prosecutions under this section shall be commenced within the statute of limitations of the Ohio R.C. 718.06.

   (c)   The failure of any vendor to receive or procure any form shall not excuse him from making any return and from filing such return or from paying the tax imposed by this chapter.
(Ord. 106-11. Passed 12-19-05.)