Except when required in an official investigation into the amount of tax due under Article 731
- the Gross Sales Tax Ordinance of the City, or any article of the West Virginia Code administered by the State Tax Commissioner or in any proceeding before a court of competent jurisdiction to collect or ascertain the amount of such tax and except as provided in West Virginia Code 11-10-5(f), (g) and (h), no officer or employee of this City shall divulge or make known in any manner the tax return, or any part thereof of any individual, firm or corporation, or shall 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, the declaration or return required to be filed with the City or with the Tax Commissioner by any article of this chapter imposing any tax administered under this chapter or by any rule or regulation of the City or the Tax Commissioner issued thereunder. (1-9-84)