(A) Except as provided in division (B) of this section, whoever recklessly violates division (A) of Section 183.31 of the Codified Ordinances of the City of Harrison shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars 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 division (A) of Section 183.31 of the Codified Ordinances of the City of Harrison shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars 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 division (A) of Section 183.31 of the Codified Ordinances of the City of Harrison constitutes a separate offense.
(Ord. 24-17. Passed 11-8-17.)