Any officer, employee or agent of the Village or any former officer, employee or agent of the Village who shall divulge facts or information obtained from returns or tax statements other than for the purpose of administering such tax shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for not more than one year, or both.
Any officer, employee or agent of the Village or any former officer, employee or agent of the Village who makes unauthorized disclosure of information received from the State Tax Commissioner under authority of Section 735.01 of this Code shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for not more than one year, or both.
For the purposes of this Code, "unauthorized disclosure" means the release to any person of any tax information obtained by the Village from the State Tax Commissioner unless:
(1) The person receiving the information is the authorized counsel of the State or Village and shall be using the information only for the purpose of administering Business and Occupation Tax, Sales Tax from single location businesses or Liquor Sales Tax, or
(2) The person who filed the return has authorized, in writing, its release, thereby waiving his right to secrecy.
(Ord. 92-02. Passed 11-17-92.)