§ 888.99. Penalty.

(a)

Whoever violates or fails to comply with any of the provisions of this chapter, for which no penalty is otherwise provided, is guilty of a minor misdemeanor for a first offense and shall be fined not more than $100.00. For a second or subsequent offense, such person is guilty of a misdemeanor of the third degree and shall, if an organization, as set forth in section 505.08 of the general offenses code, be fined not more than $3,000.00, or shall, if an individual, be fined not more than $500.00 or imprisoned not more than 60 days, or both, for each offense.

(b)

Whoever violates section 888.09 is guilty of a misdemeanor of the third degree and shall be fined not more than $500.00 or imprisoned not more than 60 days, or both, for each offense, and, in addition, shall thereafter be disqualified from acting in any official capacity in connection with the assessment or collection of taxes under this chapter.

(Ord. 2010-27. Passed 1-11-11.)