(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) (1) Whoever violates §§ 34.18, 34.30(A), or 34.31 by failing to remit the village income taxes, deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of up to six months, or both. If the individual that commits the violation is an employee or official of the village, the individual is subject to discharge from employment or dismissal from office.
(2) Any person who discloses information received from the Internal Revenue Service in violation of § 34.30(A) shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. If the individual that commits the violation is an employee or official of the village, the individual is subject to discharge from employment or dismissal from office.
(3) Each instance of access or disclosure in violation of § 34.30(A) constitutes a separate offense.
(4) Any person who violates any of the provisions in § 34.40 shall be subject to the penalties provided for in division (B)(1) of this section.
(Ord. 265(A), passed 12-1-2015)