(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter is confidential, and no person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the City of Willoughby Hills as authorized by this chapter. The Tax Administrator or a designee thereof may furnish copies of returns filed or otherwise received under this chapter and other related tax information to the Internal Revenue Service, the Ohio Tax Commissioner, and tax administrators of other municipal corporations.
(B) This section does not prohibit the City of Willoughby Hills from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(C) Any employee of the City who violates any provision of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(D) Whoever violates Section 186.16(A), divulging confidential information, shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months, or both. Each disclosure shall constitute a separate offense.
(Ord. 2023-061. Passed 12-14-23.)