a. Any person violating the provisions of this Chapter by intentionally inspecting confidential taxpayer information without authorization, shall be fined not more than five hundred ($500) dollars or imprisoned for not longer than six (6) months, or both.
b. Any person violating the provisions of this Chapter by divulging confidential taxpayer information shall be fined not more than one thousand ($1,000) dollars or imprisoned for not more than one (1) year, or both.
(Ord. BG2020-23, 9/1/2020)