(a) Any person who shall:
(1) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(2) Knowingly make any incomplete, false or fraudulent 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 remit such withholding to the City Income Tax Division; or
(5) Refuse to permit the Administrator or any duly authorized agent or employee to examine his books, records or papers; or
(6) Fail to appear before the Administrator and to produce his books, records or papers; or
(7) Refuse to disclose to the Administrator any information with respect to such person's earned income or net profits;
shall be guilty of a misdemeanor of the first degree, for each offense.
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 City, any employee or agent of such association or corporation who can be found within the corporate limits of the City.
(b) All prosecutions under this section must be commenced within the time specified 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 or declaration, from filing such form or from paying the tax.
(Ord. 59-86. Passed 5-15-59.)