Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this chapter, shall be confidential, except for official tax purposes, or except in accordance with proper judicial order. The Tax Director may furnish the Bureau of Internal Revenue, Treasury Department of the United States, with copies of the returns filed. Any person divulging such information, shall, upon conviction thereof, be deemed guilty of a fourth degree misdemeanor and shall be subject to a fine of not more than two hundred fifty dollars ($250.00) or imprisoned for not more than thirty (30) days, or both. Each disclosure shall constitute a separate offense.
(Ord. 90-117. Passed 11-5-90.)
The Tax Director may also testify in any court concerning confidential information in the prosecution of any person or other legal entity who is charged with a violation of this chapter.