(a) Except as provided in subsection (b) of this section, whoever recklessly violates subsection (a) of Section 194.84 of this chapter shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($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 subsection (a) of Section 194.84 of this chapter 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) 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 subsection (a) of Section 194.84 of this chapter constitutes a separate offense.
(Ord. C10-18. Passed 2-23-18.)