(a) All taxes imposed by the Ordinance remaining unpaid when the same have become due, together with all interest and penalties thereon, become a debt due the Village from the taxpayer, and are recoverable as other debts by suit instituted by the Law Director.
(b) Employers who or which, although obliged under the Ordinance to withhold and remit to the Finance Director the taxes required to be withheld at the source (Section 193.14), shall fail to so withhold and/or remit, become liable to the Municipality in a civil action to enforce the payment of the debt created by such failure.
(c) When a final return is filed as prescribed in Section 193.13 hereof and a deficiency is determined to be due the Municipality of Wauseon, action to collect the same must be brought within three years after the tax was due or the return was filed, whichever is later. However, in the case of fraud, failure to file a return or the omission of twenty-five percent or more of income required to be reported, prosecution may be commenced within six years after the commission of the offense.
(Res. 1970-14. Passed 8-24-70.)