2006 Code of Virginia § 3.1-18.23 - (Contingent effective date - see Editor\'s note) Confidentiality of information; penalty

3.1-18.23. (Contingent effective date - see Editor's note) Confidentialityof information; penalty.

Except in accordance with proper judicial order or as otherwise provided bylaw, any employee or former employee of the Department shall not divulge anyinformation acquired by him in the performance of his duties with respect tothe tax liability, employment, property, business plan, or income of any farmor agricultural business submitted to the Department pursuant to thischapter. Any person violating this section shall be guilty of a Class 2misdemeanor. The provisions of this section shall not be applicable, however,to:

1. Acts performed or words spoken or published in the line of duty under law;

2. Inquiries and investigations to obtain information as to theimplementation of this chapter by a duly constituted committee of the GeneralAssembly, or when such inquiry or investigation is relevant to its study,provided that any such information shall be privileged;

3. Disclosures of information to the Department of Taxation as may berequired to implement the provisions of this chapter; or

4. The publication of statistics so classified as to prevent theidentification of a particular farm or agricultural businesses.

(2005, c. 795.)