§ 311-999. Violations; Criminal Penalties.

(a)

Whoever violates any provision of this chapter shall be guilty of a misdemeanor of the first (1 ^st ) degree on a first (1 ^st ) offense and may be assessed such penalties, including fines and/or imprisonment, as the same are set forth in sections 2929.21 and 2929.31 of the Ohio Revised Code, whichever may be applicable. By way of illustration and not limitation, no person shall:

(1)

Fail, neglect or refuse to make any return or declaration required by this chapter; or

(2)

Knowingly make an incomplete, false or fraudulent return; or

(3)

Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or

(4)

Fail, neglect or refuse to withhold or remit municipal income tax from such person's employees; or

(5)

Refuse to permit the tax commissioner or any duly authorized agent or employee to examine the books, records, papers and federal and state income tax returns of such person or such person's employer, or any documentation relating to the income or net profits of a taxpayer; or

(6)

Fail to appear before the tax commissioner and to produce the books, records, papers or federal and state income tax returns of such person or person's employer, or any documentation relating to the income or net profits of a taxpayer, upon order or subpoena of the tax commissioner; or

(7)

Refuse to disclose to the tax commissioner any information with respect to the income or net profits of such person or, in the case of a person responsible for maintaining information relating to his or her employers' income or net profits, such person's employer; or

(8)

Fail to comply with the provisions of this chapter or any order or subpoena of the tax commissioner; or

(9)

To avoid imposition or collection of municipal 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 commissioner false information; or

(11)

Willfully fail, neglect, or refuse to make any payment on the estimated tax for any year or part of any tax year; or

(12)

Fail, as president or treasurer of a corporation, to cause the tax withheld from the qualifying wages of the employees of such corporation pursuant to this chapter to be paid to the Municipality in accordance with the provisions of Section 311-23; or

(13)

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 discloses information received from the Internal Revenue Service in violation of Internal Revenue Code Sec. 7213(a), 7213A, or 7431 shall be guilty of a felony of the fifth (5 ^th ) 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)

Reserved.]

(d)

Each instance of access or disclosure in violation of division (a) of Section 311-101 of this chapter constitutes a separate offense.

(e)

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)

For purposes of this section, the term "person" shall, in addition to the meaning prescribed in Section 311-9-P3 of this chapter, include in the case of an association, pass-through entity, corporation or unincorporated business entity not having any resident owner or officer within the Municipality, any employee or agent of such association, pass-through entity, corporation 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 municipal income tax as required by this chapter.

(g)

The failure of any employer, taxpayer or person to receive or procure a municipal income tax return, declaration or other required form shall not excuse such person from making any information return, return or declaration, from filing such form, or from paying the municipal income tax.

(h)

Prosecutions for an offense made punishable under this section or any other provision of this chapter shall be commenced within three (3) years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of 25 percent (25%) or more of income required to be reported, prosecutions may be commenced within six (6) years after commission of the offense.

(i)

Pursuant to Sections 801-5, 801-11 and 801-25 of the Cincinnati Municipal Code, the issuing authority of any license or permit may deny issuance of any original license or permit, prohibit subsequent assignment of any license, or revoke any existing license or permit for failure to comply with the provisions of this chapter.

(Ordained by Emer. Ord. No. 363-2015, § 2, eff. Jan. 1, 2016)