(a) Any information obtained by and through the Reciprocal Exchange and Tax Information Agreement between the State of West Virginia and the City of Lewisburg, is and shall remain confidential.
(b) Any officer or employee of the City of Lewisburg who makes an unauthorized disclosure of such information shall be guilty of a misdemeanor and, upon conviction, shall be fined no more than one thousand dollars ($1,000) or imprisoned for not more than one (1) year, or both.
(c) For the purpose of this section, "unauthorized disclosure" shall mean the release to any persons of any tax information obtained by virtue of said Reciprocal Agreement, 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 information has authorized, in writing, its release, thereby waiving his right to secrecy.
(Passed 12-31-92.)