(a) Whoever violates or fails to comply with any of the provisions of this chapter, for which no penalty is otherwise provided, is guilty of a minor misdemeanor for a first offense and shall be fined not more than one hundred dollars ($100.00), if an individual, and shall be fined not more than one thousand dollars ($1,000), if an organization, subject to the provisions of Sections 606.08 and 606.09 of the General Offenses Code. For a second or subsequent offense, such person is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both, if an individual, and shall be fined not more than three thousand dollars ($3,000), if an organization, subject to the provisions of Sections 606.08 and 606.09 of the General Offenses Code, for each offense. A separate offense shall be deemed committed each day during or on which a violation or noncompliance occurs or continues.
(b) Whoever violates Section 795.07 is guilty of a misdemeanor of the third degree and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than sixty days, or both, for each offense, and, in addition, shall thereafter be disqualified from acting in any official capacity in connection with the assessment or collection of taxes under this chapter.