§ 35-161. Taxpayers required to keep records; confidentiality.

(a)

Records required. In general each person shall keep a reasonable record of his gross receipts, gross fees or commissions, or loans made. This record shall be kept separately for each place of business, and shall be subject to examination and inspection by the collector or his duly authorized assistants.

(b)

Confidentiality.

(1)

Except as otherwise provided by law, the records and files of the collector of the records and files maintained pursuant to this article, excluding ad valorem property taxes and ad valorem property tax assessment rolls, of this parish are confidential and privileged; and no person shall divulge or disclose any information obtained from such records and files except in the administration and enforcement of this article;

(2)

No person shall divulge or disclose any information obtained from any examination or inspection of the premises or property of any person in connection with the administration and enforcement of the provisions of this article;

(3)

Neither the collector 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 inspection or use in any action or proceeding, except in an action or proceeding in the administration or enforcement of this article;

(4)

Any officer, employee or agent, or any former officer, employee or agent of the collector who unlawfully discloses any information obtained from a return of a taxpayer or records and files of the collector, contrary to the provisions of this section, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than five thousand dollars ($5,000.00) or be imprisoned for not more than six (6) months, or both;

(5)

Nothing contained in this section shall be construed to prevent such persons from disclosing a return of a taxpayer or the records of the secretary as authorized by law in any judicial proceeding in which the state or any political subdivision thereof is a party.

(c)

Limited disclosure of certain information. 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 of the items thereof;

(3)

The inspection by the attorney general or other legal representative of the state or the parish, of the returns, reports, or files' related 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 proceedings has been instituted in accordance with the provisions thereof;

(4)

The furnishing, at 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; and/or

(5)

Any one requesting the following information:

a.

The name and address of any person who has applied for an occupational license;

b.

The information on the face of the occupational license; and/or

c.

The name and address of the particular person to whom the occupational license is issued.

(Ord. No. 17268, § 1, 6-10-87; Ord. No. 18262, § 1, 4-24-91)

State law reference

Similar provisions, R.S. § 47:349.