(a) It shall be the obligation of the party who requested and received tax information under this article to protect the confidentiality and secrecy of that information.
(b) To protect against unauthorized disclosures of tax information received under this article, it shall be the duty of the Town of Eleanor to have in effect an ordinance making any officer or employee of the City who makes such disclosure guilty of a misdemeanor and, upon conviction, fining him not more than one thousand dollars ($1,000), or imprisoning him for not more than one year, or both, together with the costs of prosecution. No disclosures shall be made under this article unless such an ordinance is in effect.
(c) For the purposes of this article, “unauthorized disclosure” means the release to any persons of any tax information obtained by virtue of this article, unless the person receiving the information is the authorized counsel of the State or City and shall be using the information only for the purpose of administering business and occupation taxes, sales tax, or liquor sales tax, or the person who filed the return has authorized, in writing, its release, thereby waiving his right to secrecy.
(Agreement dated 11-19-92.)
CODIFIED ORDINANCES OF ELEANOR