(a) The Tax Director may require any person filing a tax document with the Tax Director to provide identifying information, which may include the person's social security number, federal employer identification number, or other identification number requested by the Tax Director. A person required by the Tax Director to provide identifying information that has experienced any change with respect to that information shall notify the Tax Director of the change before, or upon, filing the next tax document requiring the identifying information.
(b) (1) If the Tax Director makes a request for identifying information and the Tax Director does not receive valid identifying information within thirty days of making the request, the Tax Director may seek to impose a penalty upon the person to whom the request was directed pursuant to Section 1810.01, in addition to any applicable penalty described in Section 1823.01.
(2) If a person required by the Tax Director to provide identifying information does not notify the Tax Director of a change with respect to that information as required under division (a) of this section within thirty days after filing the next tax document requiring such identifying information, Tax Director may seek to impose a penalty pursuant to Section 1810.01.
(3) The penalties provided for under divisions (b)(1) and (b)(2) of this section may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in Section 1823.01 for a violation of Section 1815.01 and any other penalties that may be imposed by the Tax Director by law.
(Ord. 9984-2015. Passed 12-15-15.)