731.99  PENALTY.
   (a)   No person shall refuse to make the return provided to be made in Section 731.03(m), or shall make any false or fraudulent return or false statement in any return, with intent to defraud the City or to evade the payment of the tax, or any part thereof, imposed by this article; nor shall any person aid or abet another in any attempt to evade the payment of the tax, or any part thereof, imposed by this article; nor shall the president, vice president, secretary or treasurer of any corporation make or permit to be made for any corporation or association any false return, or any false statement in any return required in this article with the intent to evade the payment of any tax hereunder.  Whoever violates any provision of this article shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than thirty days or both.  The Municipal Court of the City shall have jurisdiction of all offenses under this section, which jurisdiction shall be exercised concurrently with that of Magistrate's Court and the Circuit Court of the County.  In addition to the foregoing penalties, whoever knowingly swears to or verifies any false or fraudulent return, or any return containing any false or fraudulent statement with the intent aforesaid, shall be guilty of the offense of false swearing, and shall be punished in the manner provided by law.  Any corporation for which a false return, or a return containing a false statement, as aforesaid, is made, shall be fined not more than five hundred dollars ($500.00).
   (b)   Any officer, employee, or agent of the City of New Cumberland, West Virginia, or any former officer, employee, or agent of the City of New Cumberland, West Virginia, who shall divulge facts or information obtained from returns or tax statements other than for the purpose of administering such tax shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine of not more than one thousand dollars ($1,000.00) or imprisonment for not more than one year, or both, together with the costs of prosecution.
   (c)   Any officer, employee, or agent of the City of New Cumberland, West Virginia, or any former officer, employee, or agent of the City of New Cumberland, West Virginia, who shall make unauthorized disclosure of information received from the State Tax Commissioner under authority of Section 731.21 of this Code shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine of not more than one thousand dollars ($1,000.00) or imprisonment of not more than one year, or both, together with the costs of prosecution.
   (d)   For the purposes of this Code, "unauthorized disclosure" shall mean the release to any person of any tax information obtained by the City of New Cumberland, West Virginia, from the State Tax Commissioner unless the person receiving the information is the authorized counsel of the State of West Virginia or of the City of New Cumberland, and shall be using the information only for the purpose of administering Business and Occupation Tax, Sales Tax from single location businesses, or Liquor Sales Tax, or the person who filed the return has authorized, in writing, its release, thereby waiving his right to secrecy.
(Ord. 17-005.  Passed 6-5-17.)