705.02  TAX RETURNS OR STATEMENTS; CONFIDENTIALITY.
   (a)   Any officer, employee, or agent of the City or 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 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 this section, 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 purpose of this section, “unauthorized disclosure” shall mean 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 of 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. 93-002.  Passed 3-1-93.)