§ 285.21. Returns to be secret.

1.

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the county official or employee or designee of the county official to divulge or make known in any manner the rents or other information relating to the business of a taxpayer contained in any return required under this chapter. The officers 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 county official in an action or proceeding under the provisions of this chapter or on behalf of any party to any action or proceeding under the provisions of this chapter 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. Nothing herein shall be construed to prohibit the delivery to a taxpayer or his duly authorized representative of a certified copy of any return filed in connection with his tax nor to prohibit the publication of statistics so classified to prevent the identification of particular returns and items thereof or the inspection by the County Attorney or other legal representatives of the county or by the District Attorney of any county of the return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding has been instituted for the collection of a tax or penalty. Returns shall be preserved for three years and thereafter until the county official permits them to be destroyed.

2.

Any violation of subsection 1. of this section shall be punishable by a fine not exceeding $1,000.00 or by imprisonment not exceeding one year, or both, in the discretion of the court, and if the offender be an officer or employee of the county, he may be, at the discretion of the Board of Legislators, dismissed from office and be incapable of holding any further county office as may be determined according to law.

(Added by L.L. No. 11-1987)