(a) Unless otherwise provided, whoever violates or fails to comply with any of the provisions of this chapter is guilty of a minor misdemeanor for a first offense if the amount of the tax owed is less than one hundred dollars ($100.00). A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.
(b) Whoever violates or fails to comply with any of the provisions of this chapter, and has a previous conviction under this chapter or owes a tax in excess of one hundred dollars ($100.00), 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. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.
(c) In addition to the penalty provided in subsection (a) hereof, any employee of the Municipality who violates Section 880.12, relative to the disclosure of confidential information, is guilty of an offense punishable by immediate dismissal.
(d) Whoever willfully violates Section 880.19 is guilty of a misdemeanor of the fourth degree and shall be fined not more than two hundred fifty dollars ($250.00) or imprisoned not more than thirty days, or both.
(Res. 29-00. Passed 12-12-00; Ord. 28-04. Passed 11-9-04.)