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employee who resides or is employed in this State, and any employer identification number which the employer is required to include on a withholding tax return filed pursuant to said act.

8. Any employer who fails without reasonable cause to comply with the reporting requirements of this act shall be liable for a penalty in the following amount for each employee with respect to whom the employer is required to file a report but who is not included in such report or for whom the required information is not accurately reported, for each employee required to be included, whether or not the employee is included:

(1) For the first failure for one quarter in any eight consecutive quarters, up to $1.00 for each such employee;

(2) For the second failure for any quarter in any eight consecutive quarters, up to $5.00 for each such employee; and

(3) For the third failure for any quarter in any eight consecutive quarters, and for any failure in any eight consecutive quarters which failure is subsequent to the third failure, up to $25.00 for each such employee.

9. Notwithstanding the provisions of R.S.54:50-8 and R.S.54:50-9, the Division of Taxation or its employees may make only those disclosures to officers or employees of the Division of Public Welfare in the Department of Human Services, county welfare boards and the Division of Unemployment and Disability Insurance in the Department of Labor and Industry required to implement the provisions of this act; provided, however, that no disclosure may be made to any receiving agency herein with respect to Federal tax information obtained directly from the Internal Revenue Service pursuant to agreement except with the consent of the Internal Revenue Service.

10. No officer, employee or authorized representative of any agency authorized to receive information pursuant to this act shall disclose any personally identifiable information obtained or maintained pursuant to this act provided, however, that an officer or employee of the Division of Unemployment and Disability Insurance in the Department of Labor and Industry, the Division of Public Welfare in the Department of Human Services, or a county welfare board is authorized to disclose to any employer any information reported by the employer, including any information relating to the correctness of an employee's social security number, or to disclose to any employee any information reported which relates to the employee; and any officer or employee of the Division of Taxation is authorized to disclose to any employer, being notified of a determination of failure to comply with this act, any information concerning the employer's report or failure to report; provided, however, the Division of Taxation may utilize data reported pursuant to this act for purposes of verifying compliance with any tax imposed pursuant to Title 54 of the Revised Statutes and Title 54A of the New Jersey Statutes.

A person who intentionally violates the provisions of this section commits a crime of the fourth degree.