(a) Whoever violates or fails to comply with any of the provisions of this chapter is guilty of a misdemeanor of the first degree for each offense. Criminal penalties imposed as a result of a conviction of failing to comply with any of the provisions of this chapter shall be in addition to, and shall not supersede, civil penalties and interest imposed against the taxpayer for failing to timely file required tax returns or pay taxes due on the required filing and payment date.
(b) Whoever violates Section 880.09(d) is guilty of a misdemeanor of the first degree and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalty, any employee of the City who violates Section 880.09(d) shall be guilty of an offense punishable by immediate dismissal.
(Ord. 1891. Passed 12-12-77.)
(c) Whoever fails to comply with any of the provisions of Section 880.17 shall be subject to the following fines:
(1) For a first offense: A fine of not more than twenty-five dollars ($25.00).
(2) For a second offense: A fine of not more than fifty dollars ($50.00).
(3) For a third offense and all subsequent offenses: A fine of not more than one hundred dollars ($100.00) for each offense.
(Ord. 2599. Passed 3-23-98; Ord. 3113. Passed 7-8-13.)