Any information, including returns, documents, or payments made pursuant to hereto and other information gained by the Collector or any other individual, agent, or any other employee of the city as a result of any return, hearing, investigation, or verification required or authorized by this chapter shall be kept confidential; except, in accordance with proper judicial order, and any person or agent divulging information shall, upon conviction, be subject of a fine of not less than fifty dollars ($50.00), nor more than five hundred dollars ($500.00) or imprisonment not to exceed thirty (30) days at the discretion of the court and upon conviction, shall be dismissed from employment with the city. Provided; however, such person may disclose to the Commissioner of the Revenue Cabinet of the Commonwealth or his duly authorized agent, or to the Commissioner of the Internal Revenue Service, or his duly authorized agent, all such information and extend the right to inspect all the books and records of the City to the Commissioner(s) who must grant reciprocal right to obtain information from the files and records of the Revenue Cabinet of the Commonwealth and the files and records of the Internal Revenue Service and maintains the privileged character of the information furnished to them.
(Ord. 99-08, passed 6-14-99) Penalty, see § 116.99