(a) No officer or employee of the City shall divulge or make any unauthorized disclosure, or make known in any manner, the tax return, or any part thereof, of any individual, firm, corporation or taxpayer, or disclose information concerning the personal affairs of any individual or the business of any firm, corporation or taxpayer, or disclose the amount of income or any particulars set forth or disclosed in any report, license, declaration, application or return required to be filed with the City, and any information received from the State of West Virginia, by any ordinance of the City, statute of West Virginia, or rule, regulation or requirement of any other government agency or authority.
(b) All returns, reports, licenses, declarations and applications, and the information contained therein, shall be considered confidential by City officers and employees. Such returns, reports, licenses, declarations and applications, and the information contained therein, shall not be released by any City officer or employee except to an officer or agent of the United States, the State of West Virginia, the State Tax Department of West Virginia, or the City for official use only, or except upon an order of a court of competent jurisdiction, or upon written waiver by the taxpayer.
(c) Any City officer or employee who violates this section shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than one year, or both fine and imprisonment, together with costs of prosecution.
(d) Any person protected by the provisions of this section may, in writing, waive the secrecy provisions of this section for such purpose and such period as (s)he shall therein state, and the City, its officers, employees and agents, if they so determine, may thereupon release to designated recipients such taxpayer's returns, reports, licenses, declarations, and applications, or any information contained therein.
(Passed 11-16-92)