All returns and information relating to the business of any person required to collect the tax imposed by this chapter and coming into the possession of the Tax Administrator or his agents and employees shall be held confidential. No disclosures thereof shall be made unless ordered by a court of competent jurisdiction excepting, however, the Tax Administrator may furnish copies of the returns filed to the United States Internal Revenue Service upon written request. Any person who violates the provisions of this Section shall be guilty of a misdemeanor of the third degree, and shall thereafter be disqualified from acting in any official capacity whatsoever in connection with the assessment or collection of taxes under this chapter.
(Ord. 105-1988. Passed 5-31-88.)