890.12   VIOLATIONS.
   (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)   Intentionally or willfully 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 or her employees or remit such withholding to the Administrator;
      (5)   Refuse to permit the Administrator or any duly authorized agent or employee to examine his or her books, records, papers and Federal and State income tax returns relating to the income or net profits of a taxpayer;
      (6)   Fail to appear before the Administrator and to produce his or her books, records, papers and Federal and State 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 or her true name, correct social security number and residence address, or fail promptly to notify an employer of any change in residence address and date thereof;
      (10)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and Village tax withheld, or 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.
   (b)   Violations shall be punishable as provided in Section 890.99.
   (c)   All prosecutions under this chapter shall be commenced within the periods stipulated in Ohio R.C. 718.12.
   (d)   The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him or her from making any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 2007-23. Passed 6-19-07.)