(A) Any information, including returns, documents, or payments made pursuant hereto, and any other information gained by the Treasurer, Collector, or any other official, agent, or employee of the city as a result of any return, investigation, hearing, or verification required or authorized by this subchapter shall be confidential except in accordance with proper judicial order. Any person or agent divulging such information shall, upon conviction, be subjected to a fine of not less than $50 nor more than $200, or imprisonment not to exceed 60 days, or both, at the discretion of the court, and, upon conviction, shall be dismissed from employment by the city.
(B) However, such person may disclose to the commissioner of revenue of the state, or their duly authorized agent, or to the Commissioner of the Internal Revenue Service, or their duly authorized agent, all such information, and extend the right to inspect any of the books and records of the city to the commissioner of revenue of the state and to the Commissioner of the Internal Revenue Service, who must grant to the city the reciprocal right to obtain information from the files and records of the department of revenue of the state and from the files and records of the Internal Revenue Service; and maintains the privilege character of the information so furnished to them.
(Ord. 07-13-2023-B, passed 8-10-2023)