(a)   Civil action to recover taxes, penalties and interest shall be brought within three years after tax was due, or return was filed, whichever is later. A taxpayer failing to file a return or omitting 25% or more of income required to be reported will be deemed to have perpetrated a fraud and prosecution may be commenced within six years after commission of the offense.
   (b)   Whoever violates any of the provisions of this chapter, may be fined as follows:
      (1)   First offense:      $250.00 (max.);
      (2)   Second offense:   $500.00 (max.);
      (3)   Third offense:      $750.00 (max.);
      (4)   Fourth offense:    $1,000.00 (max.).
   (c)   If the violation of this section is willful and intentional a jail term may also be imposed with the fine as follows:
      (1)   First offense:      30 days (max.);
      (2)   Second offense:   60 days (max.);
      (3)   Third offense:      90 days (max.);
      (4)   Fourth offense:    180 days (max.).
   (d)   Whoever violates Section 890.09(c) shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months, or both. Each disclosure shall constitute a separate offense.
(Ord. 67-80. Passed 6-30-67; Ord. 74-89. Passed 12-2-74; Ord. 75-8 Passed 1-6-75; Ord. 01-52.  Passed 11-19-01; Ord. 05-48.  Passed 9-6-05; Ord. 09-71.  Passed 12-21-09.)