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(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.)