(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) No officer or employee of the city shall purchase or offer to purchase any supplies, materials, equipment or contractual services for or on behalf of the city in violation of any provision of §§ 33.030 to 33.034; and any person convicted of any such violation shall be personally liable for the costs involved in addition to any fine and imprisonment that may be adjudged against him or her, and the city shall be absolved of any and all liability for any such purchases or offer to purchase.
(Prior Code, § 111.06)
(C) (1) Any officer, employee or agent of the city or any former officer, employee or agent of the city who divulges 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 an amount not to exceed state law or imprisonment for a term not to exceed state law, or both, together with costs of prosecution.
(2) Any officer, employee or agent of the city, or any former officer, employee or agent of the city who makes unauthorized disclosure of information received from the State Tax Commissioner under authority of this section shall be subject to a fine of an amount not to exceed state law or imprisonment for a term not to exceed state law, or both, together with costs of prosecution.
(3) For the purposes of this Business and Taxation Code, UNAUTHORIZED DISCLOSURE means the release to any person of any tax information obtained by the city from the State Tax Commissioner unless:
(a) The person receiving the information is the authorized counsel of the state or the city and shall be using the information only for the purpose of administering business and occupation tax, sales tax, single location businesses or liquor sales tax; or
(b) The person who filed the return has authorized, in writing its release, thereby waiving his or her right to secrecy.
(Prior Code, § 750.01)
(Ord. 82-8, passed 10-5-1982; Ord. 93-05, passed 9-21-1993)