171.12 VIOLATIONS.
   (a)    Any taxpayer or person who:
(1)    Fails, neglects or refuses to make any return or declaration required by this chapter; or
(2)    Makes any incomplete, false or fraudulent return; or
(3)    Fails, neglects or refuses to pay the tax, penalties and/or interest imposed by this chapter, or any applicable previous City ordinance; or
(4)    Fails, neglects or refuses to withhold the tax from his employees or remit such withholding to the City Treasurer; or
(5)    Refuses to permit the City Treasurer 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; or
(6)    Fails to appear before the City Treasurer 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 City Treasurer; or
(7)    Refuses to disclose to the City Treasurer any information with respect to the income or net profits of a taxpayer; or
(8)    Fails to comply with the provisions of this chapter or any order or subpoena of the City Treasurer authorized hereby; or
(9)    Gives to an employer false information as to his true name, correct social security number and residence address, or fails to promptly notify an employer of any change in residence address and date thereof; or
(10)    Fails to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or knowingly gives the City Treasurer false information; or
(11)    Attempts to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter or any applicable previous City ordinance;
shall be subject to the penalty provided in Section 171.99.
   (b)    All prosecutions under this section must be commenced within the time specified in Ohio R.C. 718.06 or its successor statute(s).
   (c)    The failure of any employer or taxpayer or person to receive 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. 9126/81. Passed 11-12-81.)