Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this Taxation Code shall be confidential, except for official purposes, or except in accordance with proper judicial order. The Administrator may furnish the Internal Revenue Service, Treasury Department of the United States, the Tax Commissioner of Ohio and the duly authorized income tax administrator of any other city or state with copies of the returns filed. The Administrator is also authorized to enter into agreements for the exchange of any information with any of the foregoing Federal, state or city officials. Any person divulging such information, except as herein before authorized, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine of not more than five hundred dollars ($500.00) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.
In addition to the above penalty, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 53-2004. Passed 12-6-04.)