US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 28
                         TAXATION OF PROFITS OF MINES
    63-2807.  CONFIDENTIAL INFORMATION -- PENALTY FOR DISCLOSURE. All
information derived from any examination of the books and accounts made
pursuant to this chapter by the assessor, or anyone acting for him or
representing him, shall be deemed to be and held as confidential
communications not to be communicated to any other person by the person making
such examination, or anyone to whom the knowledge of such examination or facts
therein disclosed shall come, except when it becomes necessary as a part of
the performance of the public duty of such person to disclose the same in any
proceeding affecting the validity of said assessment or taxation, or for the
prosecution for perjury of the person required to make the statement mentioned
in this chapter. Any person or officer making such disclosure or violating
such confidence, except as herein provided, shall be deemed guilty of a
felony, and upon conviction thereof shall be removed from office and punished
as in case of other felonies.