(a) Any person who:
(1) Fails, neglects, or refuses to make any return or declaration required by this chapter; or
(2) Makes an incomplete, false or fraudulent return; or
(3) Fails, neglects, or refuses to pay the tax, penalties or interest imposed by this chapter; or
(4) Fails, neglects, or refuses to withhold the tax from his employees and remit such withholding tax to the Tax Commissioner; or
(5) Refuses to permit the Tax Commissioner or any duly authorized agent or employee to examine his or her employer’s books, records, papers, and federal income tax returns; or
(6) Fails to appear before the Tax Commissioner and to produce his or his employer’s books, records, papers or federal income tax returns upon order or subpoena of the Tax Commissioner; or
(7) Refuse to disclose to the Tax Commissioner any information with respect to such person’s or such person’s employer’s income or net profits; or
(8) Fails to comply with the provisions of this chapter or any order or subpoena of the Tax Commissioner; or
(9) Fails, neglects, or refuses to make any payment on the estimated tax for any year as required by Section 181.07; or
(10) Fails, as president or treasurer of a corporation, to cause the tax withheld from the wages of the employees of such corporation pursuant to this chapter to be paid to the Municipality in accordance with the provisions of Section 181.06; 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; shall be guilty of a misdemeanor and shall be fined not more than one hundred dollars ($100.00) for the first offense, and not more than five hundred dollars ($500.00), or imprisoned not more than six months, or both, for each subsequent offense.
(b) All criminal prosecutions under this section and all civil actions must be commenced within the time set forth in Ohio R.C. 718.06.
(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 information return, return or declaration, from filing such form, or from paying the tax.
(d) The term “person” as used in this section shall, in addition to the meaning prescribed in Section 181.02, include in the case of an association or corporation not having any partner, member or officer within the Municipality, any employee or agent of such association or corporation who can be found within the corporate limits of the Municipality.