(a) Unless in compliance with judicial order, or as may be required by the proper administration hereof, the City of Westover, its officers, agents and employees, shall not divulge facts or information obtained in the administration of this article.
(b) If any officer, agent or employee shall make any unauthorized disclosure of any information or facts obtained by such officer, agent or employee through personal investigation or through the West Virginia State Tax Department, such officer, agent or employee shall be guilty of a misdemeanor, and upon conviction, shall be fined not more than one thousand dollars ($1,000) or imprisoned for not more than one year, or both fined and imprisoned, and shall further pay all costs of such prosecution.
(c) For the purposes of this section, "unauthorized disclosure" means the release to any person of tax information obtained either through personal investigation or through the West Virginia State Tax Department, unless:
(1) The person receiving the information is the authorized counsel of the State of West Virginia or the City of Westover and shall be using information only for the purpose of administering business and occupation taxes or carrier income taxes; or
(2) The person who filed the return has authorized in writing, its release, thereby waiving its right to secrecy.
(Passed 3-26-84.)