Any information, including returns, documents, or payments made pursuant hereto and any other information gained by the City Tax Administrator or any other official, agent, or employee of the city as a result of any return, investigation, hearing or verification required or authorized by the subchapter shall be confidential; except, in accordance with proper judicial order, and any person or agent divulging such information shall, upon conviction, be subject to a fine of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500.00) or imprisonment not to exceed thirty (30) days, or both, at the discretion of the court, and upon conviction shall be dismissed from employment by the city. Provided, however, such person may disclose to the Commissioner of the Revenue Cabinet of the state or his or her duly authorized agent, or the other Commissioner of Internal Revenue Service, or his or her duly authorized agent, all such information and extend the right to inspect any of the books and records of the city to said Commissioner of the Revenue Cabinet of the state and/or to said Commissioner of the Internal Revenue Service who must grant to the city the reciprocal right to obtain information from the files and records of the internal Revenue Service and maintains the privileged character of the information so furnished to them.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2016- 024, passed 12-22-16)