(a) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes or except in accordance with proper judicial order.
(b) The Administrator is hereby authorized to enter into agreements with the United States Commissioner of the Internal Revenue Service, an Internal Revenue Service District Director, the state’s Tax Commissioner, and the heads of other state and local taxing authorities to provide the disclosure and exchange by the Administrator and each of the aforementioned officials, for tax collection purposes, of returns or return information under jurisdiction of such official. The Administrator is further hereby authorized to pay the costs of services, materials or information rendered.
(c) Any person divulging such 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 $1,000 or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.
(d) In addition to the above penalty, any employee of the city who violates the provisions of this section relative to the disclosures of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 45-92, passed 7-21-1992)