(A) All information received by the village from returns filed under this subchapter, or from any investigation conducted under this subchapter, shall be confidential, except for official purposes, and any person who divulges any information in any matter, except in accordance with a proper judicial order or as otherwise provided by law, shall be punished by a jail sentence not to exceed six months or a fine of $500 or both.
(B) The furnishing, upon request, to the village's Finance Director or his or her authorized agents, for official use, of returns filed and information related thereto under this subchapter is deemed to be an official purpose within the meaning of this subchapter.
(C) Where an appeal or a protest has been filed by an attorney or other authorized representative on behalf of a taxpayer, furnishing the attorney with copies of the taxpayer's filed returns and information related thereto is deemed to be an official purpose within the meaning of this subchapter.
(Ord. 940, passed 4-21-97)