(A) Any person divulging information in violation of § 38.10, or violating any provision of § 38.16 shall be guilty of a misdemeanor and shall be fined not more than $500 or imprisoned not more than 6 months or both for each offense. Each disclosure in violation of § 38.10 shall constitute a separate offense.
(B) Prosecutions for an offense made punishable under this chapter shall be commenced within 3 years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of 25% or more of income required to be reported, prosecutions may be commenced within 6 years after the commission of the offense.
(Ord. 1202, passed 8-15-77)