(a) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential except for official purposes, or in accordance with proper judicial order, or where the taxpayer has signed a written waiver allowing the Tax Administrator to release non-financial information dealing strictly with questions of residency. Any person divulging such information in violation of this section, shall, upon conviction thereof, be deemed guilty of a first degree misdemeanor and shall be punished as provided in Section 101.99 of the Administrative Code. Each disclosure shall constitute a separate offense.
111.2309 CONFIDENTIAL NATURE OF INFORMATION.
(b) In addition to the above penalty, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 00-50. Enacted 7-24-00.)