It shall be unlawful for any person having an administrative duty pursuant to this article to make known in any manner whatever the business affairs, operation or information obtained by an investigation of the records of any operator or any other person visited or examined in the discharge of his or her official duty, or the amount or source of income, profits, losses or expenditures, or any particular thereof, set forth or disclosed in any return, or to knowingly permit any return, or copy thereof, or any abstract, or particular thereof, to be seen or examined by any person. Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the amount of any unpaid tax or amounts of tax, penalties and interest required to be collected.
(1966 Code, § 17A-24) (Ord. 499, § 24)