12-1,108.   Same; inspection of returns; unlawful acts, penalty.Any list or statement filed with or as a part of any return or any statementof tax liability shall only be open toinspection by the director of taxation and the county clerk and treasurerof the countywherein the same is computed, and such director's, clerk'sor treasurer's assistants and clerks, except upon order of a court ofcompetent jurisdiction, and it is hereby made unlawfulto exhibit, disclose or publish any such list or statement or any part ofthe same or any of the items of the same. Any person violating the provisionsof this section shall be deemed guilty of a misdemeanor and upon convictionshall be fined in a sum of not less than $100 and not more than $500 andshall be adjudged to have forfeited their office or appointment.

      History:   L. 1982, ch. 63, § 8; L. 1983, ch. 61, § 4; April 14.