City of Cincinnati v. Degoyer

The defendant is cited under Section 12 of the Income Tax Ordinance of the city of Cincinnati, Ordinance 427-1961, and charged with failure to pay income taxes owed by him to the city of Cincinnati for the years 1962, 1963, 1964, 1965, and 1966.

Section 12 of the ordinance provides, upon conviction, a fine of not more than $500, or imprisonment for not more than six months, or both, for each offense, and allows the city five years in which to commence prosecution for failure to pay a city income tax.

The defendant has filed a motion to dismiss Cases Nos. 107838-39-40-41, claiming that on the…