(a) Any person or taxpayer who or which shall:
(1) Fail, neglect or refuse to make any return, information return, or declaration required by this chapter; or
(2) Make any false or fraudulent return; or knowingly make any incomplete return; or
(3) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
(4) Fail, neglect or refuse to withhold the tax from his employees or to remit such withholding to the Commissioner of Taxation; or
(5) Refuse to permit the Commissioner of Taxation, 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) Refuse to appear before the Commissioner of Taxation 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 Commissioner of Taxation; or
(7) Refuse to disclose to the Commissioner of Taxation any information with respect to the income or net profits of a taxpayer; or
(8) Fail to comply with the provisions of this chapter, or any order or subpoena of the Commissioner of Taxation, authorized hereby; or
(9) Attempt to do anything whatsoever to avoid payment of the whole or any part of the tax, penalties or interest imposed by this chapter shall be subject to prosecution for a third degree misdemeanor.
(b) All prosecutions under this section must be commenced within the time specified in O.R.C. 718.12 B.
(c) The failure of any employer, taxpayer or person to receive or procure a return, declaration or other required form, shall not excuse him from making any return, information return, or declaration return, from filing such form or from paying any tax due.
(Ord. 23-2003. Passed 11-18-03.)