No officer or employee of the city shall release to any person any tax information obtained by virtue of a reciprocal exchange of tax information agreement between the state and the city, unless 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 taxes or carrier income taxes, or the person who filed the return has authorized, in writing, its release, thereby waiving his or her right to secrecy. Unauthorized disclosure of tax information shall be a misdemeanor, and upon conviction, punishable by a fine of not more than $1,000, or another such amount as set by Council from time to time, or imprisonment for not more than one year, or both, together will all costs or prosecution.
(Ord. passed 6-7-1983)