(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) 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 employees or remit the withholding to the administrator;
(5) Refuse to permit the administrator, 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;
(6) Fail to appear before the administrator 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 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 authorized order or subpoena of the administrator;
(9) Give to an employer false information as to his true name, correct social security number, and residence address, or fail to promptly 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 to 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) Whoever violates any provision of this chapter is guilty of a misdemeanor of the first degree.
(c) All prosecutions under this section must be commenced within the time limits provided by Ohio R.C. 718.06.
(d) Failure to procure forms not excuse. The failure of any employer 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 the form, or from paying the tax.
INCOME TAX EFFECTIVE JANUARY 1, 2016