§ 18-137. Records and files confidential.

The records and files of the tax collector respecting the administration of this article shall be considered confidential and privileged and neither the tax collector nor any employee or agent engaged in the administration thereof or charged with the custody of any such records or files shall divulge or disclose any information obtained from such records or files or from any examination or inspection of the premises or property of any dealer. Neither the tax collector nor any employee or agent engaged in such administration or charged with the custody of any such records or files shall be required to produce any of them for the inspection of any person or for use in any action proceeding except: (i) in an action or proceeding under the provisions of this article; and (ii) when the records or files or the facts shown thereby are directly involved in such action or proceeding.

(Ord. No. 8-1992-1, § 7.07, 8-10-92)