§ 35.10 TAX INFORMATION CONFIDENTIAL.
   Any information gained as the result of any returns, investigations, hearing or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order, or except as hereinafter provided. The Finance Director or his delegate may furnish the Internal Revenue Service, Treasury Department of the United States, the Tax Commissioner of Ohio, and the duly authorized income tax administrator of any other city or state with copies of the returns filed. The Finance Director or his delegate is also authorized to enter into agreements for the exchange of any information with any of the foregoing federal, state or municipal officials. No person shall divulge information, except as hereinbefore authorized.
('80 Code, § 181.11) (Ord. 100-90, passed 11-5-90; Am. Ord. 116-03, passed 11-17-03) Penalty, see § 35.99