Any information gained by any official or agent or employee of the city as a result of any returns, investigations, hearings or verification required or authorized by this chapter shall be confidential, except for official purposes and except in accordance with proper judicial order, or as otherwise provided by law. Any person or agent divulging such information shall, upon conviction, be subject to a Class A misdemeanor. However, the City Clerk may disclose to the Commissioner of Revenue of the state or his or her duly authorized agent such information and give the Commissioner the right to inspect any of the books and records of the city if the Commissioner of Revenue of the state grants to the City Clerk the reciprocal right to obtain information from the files and records of the Department of Revenue of the state and maintains the privileged character of the information so furnished to him or her.
(Ord. 2017-12, passed 12-11-2017; Ord. 2020-11, passed 6-22-2020)