(a) Any information gained as the result of returns, investigations, hearings or verifications required or authorized by the Ohio Revised Code, this chapter or by the Charter is confidential, and no person shall disclose such information except in accordance with a proper judicial order or in connection with the performance fo that person’s official duties or the official business of the Municipality as authorized by the Ohio Revised Code, this Chapter or the Charter. The Administrator may furnish copies of returns filed under this Chapter to the Internal Revenue Service and to the State of Ohio Tax Commissioner.
(b) Any person divulging confidential information in violation of this section shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than five hundred dollars ($500.00) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.
(c) In addition to the above penalty, any employee of the Municipality who violates this section and discloses confidential information shall be subject to immediate dismissal.
(Ord. 512. Passed 12-15-69; Am. Ord. 2345. Passed 6-8-06.)