(a) Any officer, employee, or agent of the City or any former officer, employee, or agent of the City who shall divulge facts or information obtained from returns or tax statements other than for the purpose of administering such tax shall be guilty of a misdemeanor and shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for not more than one year, or both, together with costs of prosecution.
(b) Any officer, employee, or agent of the City or any former officer, employee, or agent of the City who shall make unauthorized disclosure of information received from the State Tax Commissioner under authority of a certain reciprocal exchange of tax information between the State and the City, shall be guilty of a misdemeanor and shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for not more than one year, or both together with costs of prosecution.
(c) For the purposes of this Code, “unauthorized disclosure” means the release to any person of any tax information obtained by the City from the State Tax Commissioner unless:
(1) The person receiving the information is the authorized counsel for the State or City, and shall be using the information only for the purpose of administering business and occupation tax, sales tax from single location businesses, or liquor sales tax, or
(2) The person who filed the return has authorized, in writing, its release, thereby waiving his right to secrecy.
(Ord. 6-4-97)