(A) Any officer, employee, or agent of the city or any former officer, employee, or agent of the city who shall divulge facts or information obtained from returns or tax statements other than for the purpose of administering such tax shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine of not more than $1,000, or imprisonment for not more than one year, or both, together with costs of prosecution.
(B) Any officer, employee, or agent of the city or any former officer, employee, or agent of the city who shall make unauthorized disclosure of information received from the Tax Commissioner under authority of this code shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine of not more than $1,000, or imprisonment for not more than one year, or both, together with costs of prosecution.
(Ord. 1110, passed 9-21-95)