(a) Any person charged with the collection of taxes or the collection and maintenance of records under this chapter who willfully refuses to collect such tax or collect or maintain such records, or refuses to make such records available as provided by this chapter, shall be guilty of a minor misdemeanor for the first offense, and a fourth degree misdemeanor for subsequent violations.
(b) Any person violating Section 1507.04(g), providing for confidentiality of records, shall be guilty of a fourth degree misdemeanor. Any such violation shall prevent the violator from acting in any official capacity whatsoever in connection with the assessment or collection of taxes by the City.
(Ord. 99-62. Passed 6-15-99.)
CODIFIED ORDINANCES OF NORTH OLMSTED