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(a) Whoever violates any provision of Section 181.14(a) shall be guilty of a misdemeanor and fined not more than $1,000 or imprisoned not more than six months, or both, for each offense.
(b) Any person who discloses information received from the Internal Revenue Service in violation of R.C. § 718.13(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 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both.
(Ord. 01-2018. Passed 2-26-18.)
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