(A) Except as provided in division (B) of this section, whoever recklessly violates § 35.048(A) of the city code 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 § 35.048(A) of the city code 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 § 35.048(A) of the city code constitutes a separate offense.
(Ord. 2018-02, passed 2-12-2018)