(a) All tax information obtained from the state and from the town shall be confidential. Any tax information obtained by the town from the state, and any tax information obtained by the state from the town shall be used only to the extent necessary in the administration and enforcement of the town tax laws and the state tax laws for the assessment and collection of its taxes.
(b) Neither party shall disclose any tax information obtained by virtue of the exchange of tax information to the Federal Government, to another state, to other agencies or departments of the receiving party, or to any other local government unit or municipality, except as described in § 769.02 of this article, without the consent of the party from which the information is obtained.
(c) Except when required under general law or in any proceeding before a court of competent jurisdiction of W.Va. Code § 11-10-5, no officer or employee of the town or state shall divulge or make known in any manner the tax return, or any part thereof of any individual firm or corporation, or disclose information concerning the personal affairs of any individual or the business of any single firm, or corporation, or disclose the amount of income, or any particulars, set forth or disclose in any report, declaration or return obtained by the town or the state.
(d) Any officer or employee who violates the provisions of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500 or imprisoned for not more than 30 days, or both fined and imprisoned.
(Ord. passed 8-22-2006)