(A) Except as provided in division (B) of this section, whoever recklessly violates division (A) of Section 880.84 shall be guilty of a misdemeanor ofthe first degree and shall be subject to a fine of not more than one thousand dollars ($1,000.00) or imprisonment for a term of up to six (6) months, or both.
(B) Any person who recklessly discloses information received from the Internal Revenue Service in violation of division (A) of Section 880.84 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars ($5,000.00) plus the costs of prosecution, or imprisonment for a term not exceeding five (5) years, or both.
(C) Each instance of access or disclosure in violation of division (A) of Section 880.84 constitutes a separate offense.
(Ord. 2017-070. Passed 1-22-18.)