§ 313-99. Violations; Misdemeanor; Penalties.

(a)

No person shall violate any provision of this chapter.

(b)

No advertising host or other person shall fail or refuse to register with the treasurer or to furnish any return required to be made, fail or refuse to furnish a supplemental return or other data required by the treasurer, or render a false or fraudulent return or claim.

(c)

No person required by this chapter to make, render, sign, or verify any report or claim shall make a false or fraudulent report or claim with the intent to defeat or evade the determination of any amount due.

(d)

Failure to comply with the provisions of this chapter shall constitute a Class C1 civil offense as defined by section 1501-8(a) of the Cincinnati Municipal Code.

(e)

In the alternative to paragraph (d) of this section, whoever violates any of the provisions set forth above is guilty of a first degree misdemeanor and shall be fined not more than $500, imprisoned for a period of not more than six months, or both.

(Ordained by Emer. Ord. No. 167-2018, § 1, eff. July 1, 2018)