880.12 VIOLATIONS.
   (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)   Knowingly fail or refuse to pay the tax, penalties or interest imposed by this chapter;
      (4)   Knowingly fail or refuse to withhold the tax from his or her employees and remit such withholding to the Superintendent;
      (5)   Refuse to permit the Superintendent or any duly authorized agent or employee to examine his or her or his or her employer's books, records, papers and copies of Federal income tax returns relating to the income or net profits of a taxpayer;
      (6)   Fail to appear before the Superintendent and to produce his or her or his or her employer's books, records, papers or copies of Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Superintendent;
      (7)   Refuse to disclose to the Superintendent 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 order or subpoena of the Superintendent; or
      (9)   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)   Any person who has filed a return under the provisions of Sections 880.01 through 880.17, indicating the amount of tax due, and who has failed to pay such tax, together with any penalties or interest that may have accrued thereon, shall not be deemed to have committed an offense for having knowingly failed to pay the tax, penalties or interest due as provided in division (a)(3) of this section until the date of the filing of such return.
(Ord. 83-10. Passed 8-1-83.)
   (c)   The term “person,” as used in this section, in addition to the meaning prescribed in Section 880.02, includes in the case of an association or corporation not having any partner, member or officer within the Village, any employee or agent of such association or corporation who can be found within the corporate limits of the Village.
(Initiative Ord. Passed 11-5-68.)
   (d)   All prosecutions under this section must be commenced within the time stipulated in Ohio R.C. 718.06.
(1971 Code § 181.12(d))
   (e)   The failure of any employer or taxpayer or person to receive or procure a return, declaration or other required form shall not excuse him or her from making any information return or declaration, from filing such forms or from paying the tax.
(Initiative Ord. Passed 11-5-68; Ord. 2004-11. Passed 4-5-04.)