(A) Any information gained by the
or any other official or agent or employ
ee of the
as a result of any returns required or authorized by this
, shall be confidential, except for official purposes and except in accordance with proper judicial order, or as otherwise provided by law. However, the Licence Inspector
disclose to the Commissioner of Revenue of the State of Kentucky or his duly authorized agent, all such information and rights to inspect any of the books and records of the
if said Commissioner of Revenue grants to the
the reciprocal right to obtain information from the files and records of the Department of Revenue and maintains the privileged character of the information as furnished to him. The
publish statistics based on such information in such manner as not to reveal data respecting the net profits or
of any
or
.
(B) In addition, the
is empowered to execute similar reciprocity agreements as described in division (A) of this section with any other taxing entity, should there be a need for exchange of information in order to effect diligent enforcement of this chapter.
(C) No present or former
of any
shall intentionally and without authorization inspect or divulge any information acquired by him or her of the affairs of any
or information regarding the tax schedules, returns, or
required to be filed with the
or other proper
, or any information produced by a hearing or investigation, insofar as the information
have to do with the affairs of the
. This prohibition does not extend to information required in prosecutions for making false
or
for taxation, or any other infraction of the tax laws, or in any way made a matter of public record, nor does it preclude furnishing any taxpayer or the taxpayer’s properly authorized agent with information respecting his or her own
. Further, this prohibition does not preclude any
of the
from testifying in any court, or from introducing as evidence returns or
filed with the
, in an action for violation of a
tax law or in any action challenging a
tax law.
(D) Any
violating the provisions of § 110.10 of this chapter by intentionally inspecting confidential taxpayer information without authorization shall be fined not more than $500, or imprisoned for not longer than six
, or both.
(E) Any
violating the provisions of § 110.10 of this chapter by divulging confidential taxpayer information shall be fined not more than $1,000, or imprisoned for not longer than one
, or both.
(Ord. O-5-87, passed 3-4-87; Am. Ord. O-24-04, passed 11-17-04) Penalty, see § 110.99