(A) The Income Tax Director may require any person filing a tax document with the Income 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 Income Tax Director. A person required by the Income Tax Director to provide identifying information that has experienced any change with respect to that information shall notify the Income Tax Director of the change before, or upon, filing the next tax document requiring the identifying information.
(B) (1) If the Income Tax Director makes a request for identifying information and the Income Tax Director does not receive valid identifying information within thirty days of making the request, nothing in this chapter prohibits the Income Tax Director from imposing a penalty upon the person to whom the request was directed pursuant to section 182.10 of this Chapter, in addition to any applicable penalty described in section 182.99 of this Chapter.
(2) If a person required by the Income Tax Director to provide identifying information does not notify the Income 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, nothing in this chapter prohibits the Income Tax Director from imposing a penalty pursuant to section 182.10 of this Chapter.
(3) The penalties provided for under divisions (8)(1) and (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 182.99 of this Chapter for a violation of 182.15 of this Chapter, and any other penalties that may be imposed by the Income Tax Director by law.
(Ord. 238-2015. Passed 11-30-15.)