(A) Except as provided in division (B) below, whoever recklessly violates § 34.074(A) of this subchapter shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of up to six months, or both.
(B) Any person who recklessly discloses information received from the Internal Revenue Service in violation of § 34.075(A) of this subchapter shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both.
(C) Each instance of access or disclosure in violation of § 34.074(A) of this subchapter constitutes a separate offense.
(R.C. § 718.95) (Ord. 2018-04, passed 3-5-2018)