Pursuant to the authority granted in West Virginia Code 11-10-5d(l), the West Virginia State Tax Commissioner may enter into a reciprocal exchange agreement with the City providing for the disclosure to the City of State tax information. City employees, officers, and agents shall be subject to those penalties provided for unlawful disclosure by officers and employees of the State as set forth in West Virginia Code 11-10-5d(c). Such disclosure shall in no case include federal tax returns. (Ord. 2002-10. Passed 5-9-02.)