(a) It shall be the obligation of the party who requested and received tax information under this agreement to protect the confidentiality and secrecy of that information.
(b) Any officer or employee of the city who makes such disclosure is guilty of a misdemeanor and, upon conviction, shall be fined not more than $1,000, together with the costs of prosecution.
(c) For the purposes of this article, “unauthorized disclosure” means the release to any person of any tax information obtained by virtue of this agreement, unless 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 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.
(Ord. passed 8-8-2017), Utilities and Public Services Code