891.42  VIOLATIONS.
   (a)   Except as provided in division (b) of this section, whoever recklessly violated division (a) of Section 891.30 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 Section 891.30(a) 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 Section 891.30(a) constitutes a separate offense.
(Ord. 19-17.  Passed 9-3-19.)