(A) Any information obtained by the Tax Administrator or Appeals Board, or any of their respective officers, agents, legal counsel, financial accountants, or employees as a result of any audit, assessment, return, report, investigation, hearing, appeal, or verification of a taxpayer shall be confidential tax information.
(B) It shall be unlawful, except for official purposes or as provided by law, for such persons to:
(1) Divulge or make known in any manner any confidential information obtained through any audit, return, assessment, investigation, report, investigation, appeal, hearing, or verification of a taxpayer to any person other than the taxpayer or the taxpayer’s authorized representative;
(2) Permit confidential tax information or any book containing any abstract or particulars thereof to be seen or examined by any person other than the taxpayer or the taxpayer’s authorized representative; or
(3) Print, publish, or make known in any manner any confidential tax information of a taxpayer.
(Ord. 1999-3, passed 12-21-1999) Penalty, see § 32.999