(a) All information provided by taxpayer for the purpose of collection of the tax imposed by the City shall be treated as confidential in nature and shall not be made available to any unauthorized person or persons and shall not be made available to the general public. Only persons authorized by the City shall have access to the information provided by taxpayers, and any unauthorized dissemination of taxpayer information may result in dismissal of any employee of the City who shall disseminate such information to any unauthorized person.
(b) Except when required in an official investigation into the amount of tax due under any provisions of the City Code or under any provisions of the Code of the State of West Virginia, or in any proceeding before a court of competent jurisdiction to collect or ascertain the amount of State of West Virginia or City of Martinsburg business and occupation tax (gross sales tax), no officer or employee of the City shall divulge or make known in any manner the tax return, or any part thereof of any individual, firm, or corporation, or disclose information concerning the personal affairs of any individual or the business of any single firm or corporation, or disclose the amount of income, or any particulars set forth or disclosed in any report, declaration or return required to be filed with the State of West Virginia or City of Martinsburg by any provision of the statutes imposing any tax administered under such statutes or by any rule or regulation of the State Tax Commissioner or City issued thereunder.
(c) Any officer, employee or former officer or employee of the City who violates this section shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or incarcerated for not more than thirty days, or both, together with costs of prosecution.
(d) Any person protected by the provisions of this article may, in writing, waive the secrecy provisions of this section for such purpose and such period as he shan therein State, and the City, if it so determines, may thereupon release to the designated recipients such taxpayer's return or other particulars filed under the provisions of the tax articles administered under the provisions of this Code.
(Passed 10-18-83)