All information contained in the returns provided for in this article and the amounts paid under the provisions hereof shall be confidential. No officer or employee of the City shall release to any person any tax information obtained by virtue of a reciprocal exchange of tax information between the State of West Virginia and the City of Bridgeport, unless the person receiving is the authorized counsel of the State or City and shall be using the information only for the purpose of administering business and occupation taxes, sales tax or liquor sales tax, or the person who filed the return has authorized, in writing, its release, thereby waiving his right to secrecy. Unauthorized disclosure of tax information shall be punishable by a fine of not more than one thousand dollars ($1,000) or imprisonment for not more than one year, or both, together with all costs of prosecution.
(Ord. 7-92. Passed 10-27-92.)