(a) Except as provided in division (b) of this section, whoever recklessly violates division (A) of R.C. § 718.84 shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($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 division (A) of R.C. § 718.84 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars ($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 division (A) of R.C. § 718.84 constitutes a separate offense.
(Ord. O2018-06, passed 3-6-2018)