(A) Whoever recklessly violates division (A) of Section 1726.01 shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars or imprisonment for a term of up to six months, or both. Each instance of access or disclosure in violation of division (A) of Section 1726.01 constitutes a separate offense.
(B) No person shall fail to comply with any order, notice to appear, or subpoena of the Tax Commissioner authorized by this Chapter 1727. Whoever violates this division (B) shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars or imprisonment for a term of up to six months, or both.
(C) The violations and penalties set forth in this section are in addition to the violations and penalties set forth in Section 1726.01.
(Ord. 06-2018. Passed 2-20-18.)