Any information gained by the City Clerk/Treasurer/Tax Collector or any other official or agent or employee of the city as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except in accordance with proper judicial order, and any person or agent divulging such information shall upon conviction, be subjected to fine or imprisonment as set forth in § 110.99. Such person may disclose to the State Commissioner of Revenue or its duly authorized agent all such information and the right to inspect any of the books and records of the city, if the State Commissioner of Revenue grants to the city the reciprocal right to obtain information from the files and records from the State Department of Revenue and maintains the privileged character of the information so furnished to him or her.
(2002 Code, § 110.38) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99