191.2309 CONFIDENTIAL NATURE OF INFORMATION.

   Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by Chapter 718 of the Ohio Revised Code or by an ordinance of the city is confidential, and no person shall disclose such information except in accordance with a proper judicial order or in connection with the performance of that person’s official duties or the official business of the city as authorized by said chapter or ordinance authorizing the tax. The Administrator may furnish copies of returns filed under this chapter to the Internal Revenue Service and to the Tax Commissioner. Any person divulging such information in violation of this section, shall be subject to a fine or penalty of not more than one thousand dollars ($1,000) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.

   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. 2005-05. Passed 3-8-05.)