In addition to any other penalty that may be imposed pursuant to this chapter:
(a) Except as provided in division (b) of this section, whoever violates Section 184.27, Section 184.17(a), or Section 184.07 by failing to remit municipal 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 one thousand dollars ($1,000.00) or imprisonment for a term of up to six months, or both.
In addition, any employee of the City who violates Section 184.17 relative to the disclosure of any confidential information shall be guilty of an offense punishable by immediate dismissal.
(b) Any person who discloses information received from the Internal Revenue Service in violation of Section 184.17(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 ($5,000.00) 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 184.17(a) constitutes a separate offense.
(d) Whoever refuses to comply with any request of the tax administrator made pursuant to this chapter within the time specified in the request shall be subject to a penally equal to fifty dollars ($50.00) for the first offense, one hundred dollars ($100.00) for the second offense, and one hundred fifty dollars ($150.00) for a third or subsequent offense.
(e) Whoever violates Section 184.75 shall be subject to a penalty of not more than twenty- five dollars ($25.00) for the first offense, not more than fifty dollars ($50.00) for the second offense, and not more than one hundred dollars ($100.00) for a third or subsequent offense.
(f) Any amount imposed under divisions (d) or (e) of this section shall be collected by the Tax Administrator as an amount arising under this chapter.
(Ord. 216-15. Passed 10-5-15.)