Any officer, employee or agent of the City, or any former officer, employee or agent of the City who divulges facts or information obtained from returns or tax statements other than for the purpose of administering such tax shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for not more than one year or both, together with costs of prosecution.
Any officer, employee or agent of the City or any former officer, employee or agent of the City who makes unauthorized disclosure of information received from the State Tax Commissioner under authority of this section or any other applicable provisions of these Codified Ordinances shall be subject to a fine of not more than one thousand dollars ($1,000) or imprisonment for not more than one year or both, together with costs of prosecution.
For the purposes of these Codified Ordinances, “unauthorized disclosure” means the release to any person of any tax information obtained by the City from the State Tax Commissioner unless:
(a) The person receiving the information is the authorized counsel of the State or the City and shall be using the information only for the purpose of administering business and occupation tax, sales tax from single location businesses or liquor sales tax, or
(b) The person who filed the return has authorized in writing, its release, thereby waiving his rights to secrecy.
(Ord. 93-08. Passed 4-5-93.)