(a) A person shall be guilty of a misdemeanor of the third degree, and shall be fined not more than five hundred dollars ($500.00) and/or imprisoned not more than sixty days for each offense, if he or she 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 or her employees or remit such withholding to the Tax Administrator;

(5) Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his or her 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 Tax Administrator and to produce his or her 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 Tax Administrator;

(7) Refuse to disclose to the Tax Administrator any information with respect to income or net profits of a taxpayer;

(8) Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby;

(9) Give to an employer false information as to his or her true name, correct social security number and resident 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 the proper records of employee's residence address, total wages paid and the City of Hubbard tax withheld, or to knowingly give the Tax Administrator false information.

(11) Attempt to do anything whatever to avoid payment of the whole or any part of the tax, penalties, or interest, imposed pursuant to this chapter.

(b) All prosecutions under this section must be commenced within three years from the time of the offense complained of (see O.R.C. 718.12); provided that, in case of fraud, failure to file a return, or the omission of twenty-five percent or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.

(c) The failure of any employer 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 paying the tax.

(Ord. 25-03. Passed 10-20-03.)