12-1,108. Same; inspection of returns; unlawful acts, penalty.
12-1,108
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 statement
of tax liability shall only be open to
inspection by the director of taxation and the county clerk and treasurer
of the county
wherein the same is computed, and such director's, clerk's
or treasurer's assistants and clerks, except upon order of a court of
competent jurisdiction, and it is hereby made unlawful
to exhibit, disclose or publish any such list or statement or any part of
the same or any of the items of the same. Any person violating the provisions
of this section shall be deemed guilty of a misdemeanor and upon conviction
shall be fined in a sum of not less than $100 and not more than $500 and
shall be adjudged to have forfeited their office or appointment.
History: L. 1982, ch. 63, § 8; L. 1983, ch. 61, § 4; April 14.