Division 6 — ILLEGAL ACTS AND PENALTIES

No officer or employee of the City having an administrative duty under this Part shall make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particulars thereof set forth or disclosed in any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the Council may, by resolution, authorize examination of the returns by Federal or State officers or employees or by the tax officers of this or any other city if a reciprocal arrangement exists. Successors, receivers, trustees, executors, administrators, assignees and

guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties.

No person required to make, render, sign or verify any report under the provisions of this Part shall make any false or fraudulent return with intent to defeat or evade the determination of an amount due and required to be paid hereunder.

No retailer or other person shall fail or refuse to furnish any return required to be made or fail or refuse to furnish a supplemental return or other data required by the Treasurer, or render a false or fraudulent return.