(a) Except as set forth below, whoever violates any of the provisions of Section 880.13 is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both, for each offense. Pursuant to Section 718.99 of the Ohio Revised Code, whoever violates Section 880.13(a)(4), and whoever knowingly violates Section 880.13(a)(2), shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for a term of up to six months, or both, for each offense.
(b) Except as set forth below, whoever violates any provision of Section 880.10 is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both. Any person who discloses information received from the Internal Revenue Service in violation Section 718.13(A) of the Ohio Revised Code, and Section 880.10 shall be guilty of a felony of the fifth 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 term not exceeding five years, or both. Each instance of access to or disclosure of taxpayer information, regardless of the source of that information, in violation of Section 718.13(A) of the Ohio Revised Code, and Section 880.10 shall constitute a separate offense.
(c) In addition to the above penalty, any employee of the City who violates the provisions of Section 880.10 relative to the disclosure of confidential information shall be subject to immediate dismissal.
(Ord. 72-15. Passed 9-28-15.)