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 Director of Finance 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 Director of Finance or his delegate is also authorized to enter into agreements for the exchange of any information with any of the foregoing federal, State or City officials. Any person divulging such information except as hereinbefore authorized, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine 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.
(Ord. 2-73. Passed 3-26-73.)