§ 35-67. Records and files of sheriff confidential; construction.

(a)

The records and files of the sheriff respecting the administration of this article, shall be considered confidential and privileged, and neither the sheriff nor any employee engaged in the administration thereof, or charged with the custody of any such records or files, shall divulge or disclose, except for the administration and enforcement of this article, any information obtained from such records or files or from any examination or inspection of the premises or property of any person. Neither the sheriff nor any employee engaged in the administration or charged with the custody of any such records or files, shall be required to produce any of them for the inspection or use in any action or proceeding except in an action or proceeding under the provisions of this article.

(b)

Nothing contained herein shall be construed to prevent:

(1)

The delivery to a dealer or his duly authorized representative of a copy of any return or report or any other paper filed by him pursuant to the provisions of this article;

(2)

The publication of statistics so classified as to prevent the identification of any return or report and the items thereof;

(3)

The inspection by attorney general or other legal representative of the state or the parish, of the returns, reports, or files relating to the claim of any dealer who shall have brought an action to review or set aside any tax imposed under this article, or against whom an action or proceeding has been instituted in accordance with the provisions thereof;

(4)

The furnishing, in the discretion of the sheriff, of any information disclosed by the records or files to any official person or body of any other taxing jurisdiction, who shall be concerned with the administration of any similar tax;

(5)

Any one requesting the following information:

a.

The name and address of any person who has applied for sales tax registration certificate(s);

b.

The information on the face of the sales tax certificate(s); and/or

c.

The name and address of the particular person to whom the sales tax certificate(s) is issued.

(Code 1961, 16-49; Ord, No. 18261, § 1, 4-24-91)