(a) Fraud; Disclosure of Tax Information; Failure to Remit Withheld Income Taxes. Except as provided in division (b) of this section, whoever violates Section 881.17, Section 881.16(a), or Section 881.04 by failing to remit City income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for a term of up to six (6) months, or both. In addition, the violation is punishable by dismissal from office or discharge from employment, or both.
(b) Disclosure of Information in Violation of the Internal Revenue Code. Any person who discloses information received from the Internal Revenue Service in violation of Internal Revenue Code Section 7213(a), 7213A, or 7431 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars ($5,000) plus the costs of prosecution, or imprisonment for a term not exceeding five (5) years, or both. In addition, the violation is punishable by dismissal from office or discharge from employment, or both.
(c) Separate Offenses. Each instance of access or disclosure in violation of Section 881.16(a) of this Chapter constitutes a separate offense.
(d) Other Violations; Penalties. Whoever violates any provision of this Chapter for which violation no penalty is otherwise provided, is guilty of a misdemeanor of the fourth degree on a first offense; on a second offense within one (1) year after the first offense, the person is guilty of a misdemeanor of the second degree; on each subsequent offense within one (1) year after the first offense, the person is guilty of a misdemeanor of the first degree. By way of an illustrative enumeration, violations of this Chapter shall include but not be limited to the following acts, conduct, and/or omissions:
(1) Fail, neglect or refuse to make any return or declaration required by this Chapter; or
(2) Knowingly make any incomplete return; or
(3) Willfully fail, neglect or refuse to pay the tax, penalties, and interest, or any combination thereof, imposed by this Chapter; or
(4) Neglect or refuse to withhold or remit City income tax from employees; or
(5) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her books, records, papers, federal and state income tax returns or any documentation relating to the income or net profits of a taxpayer; or
(6) Fail to appear before the Tax Administrator and to produce his or her books, records, papers, federal and state income tax returns or any documentation relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator; or
(7) Refuse to disclose to the Tax Administrator any information with respect to such person's income or net profits, or in the case of a person responsible for maintaining information relating to his or her employer's income or net profits, such person's employer's income or net profits; or
(8) Fail to comply with the provisions of this Chapter or any order or subpoena of the Tax Administrator authorized hereby; or
(9) To avoid imposition or collection of City income tax, willfully give to an employer or prospective employer false information as to his or her true name, correct social security number and residence address, or willfully fail to promptly notify an employer or a prospective employer of any change in residence address and date thereof; or
(10) Fail, as an employer, agent of an employer or other payer, to maintain proper records of employees' residence addresses, total qualifying wages paid and municipal tax withheld, or to knowingly give the Tax Administrator false information; or
(11) Willfully fail, neglect or refuse to make any payment of estimated City income tax for any taxable year or any part of any taxable year in accordance with this Chapter; or
(12) Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Chapter.
(e) Strict Liability. For purposes of this section, any violation that does not specify a culpable mental state or intent, shall be one of strict liability and no culpable mental state or intent shall be required for a person to be guilty of that violation.
(f) Definition. For purposes of this section, the term "person" shall, in addition to the meaning prescribed in Section 881.02, include in the case of a corporation, association, pass-through entity or unincorporated business entity not having any resident owner or officer within the City, any employee or agent of such corporation, association, pass-through entity or unincorporated business entity who has control or supervision over or is charged with the responsibility of filing the municipal income tax returns and making the payments of the City income tax as required by this Chapter.
(Source: ORC 718.99)
(Ord. 2018-08. Adopted 02/22/18; Ord. 2020-10. Adopted 04/23/20)