§ 166-13. Disclosure of information.

A. 

Except in accordance with the proper judicial order or as otherwise provided by law, it shall be unlawful for the City Treasurer or any agent, Clerk or employee of the City of Lockport to divulge or make known in any manner the amount of gross income or gross operating income or any particulars set forth or disclosed in any return under this article.

B. 

The officer charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the City of Lockport in an action or proceeding under the provisions of this article, or on behalf of the State Tax Commission in an action or proceeding under the provisions of the Tax Law of the State of New York, or on behalf of any party to any action or proceeding under the provisions of this article when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the court may require the production of and may admit in evidence so much of said returns or of the facts shown thereby as are pertinent to the action or proceeding, and no more.

C. 

Nothing herein shall be construed to prohibit the delivery to a person or his duly authorized representative of a copy of any return filed by him, nor to prohibit the publication of statistics so classified as to prevent the identification of particular returns and the items thereof, or the publication of delinquent lists showing the names of the persons who have failed to pay their taxes at the time and in the manner provided for by this article, together with any relevant information which in the opinion of the City Treasurer may assist in the collection of such delinquent taxes, or the inspection by the Corporation Counsel or other legal representatives of the City of Lockport of the return of any person who shall bring action to set aside or review the tax based thereon or against whom an action has been instituted in accordance with the provisions of this article.

D. 

Any offense against the foregoing secrecy provisions shall be punishable by a fine not exceeding $1,000 or by imprisonment not exceeding six months, or both; and if the offender shall be an officer, agent, Clerk or employee of the City of Lockport, he shall be dismissed from office and shall be incapable of holding any office or employment in the City of Lockport for a period of five years thereafter.

E. 

Notwithstanding any provisions of this article, the City Treasurer may exchange with the chief fiscal officer of any other City in the State of New York information contained in returns filed under this article, provided such other City grants similar privileges to the City of Lockport, and provided such information is to be used for tax purposes only, and the City Treasurer shall, upon request, furnish the State Tax Commission with any information contained in such returns.