(A) Whoever violates any provision of § 93.10(A) shall be guilty of a misdemeanor and fined not more than $1,000 or imprisoned not more than six months, or both, for each offense.
(B) Any person who discloses information received from the Internal Revenue Service in violation of R.C. § 718.13(A) 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.
(Ord. 07-15, passed 12-14-15)