The correctness of tax computations, based upon statements and records relating directly or indirectly to business activity conducted within the city, shall be subject to verification upon the recommendation of the finance officer and approval by the city manager. The city is authorized to verify the statements and records of any and all persons licensed to conduct or carry on any business in the city.

All information relating to verification of statements and records are confidential as stated in this article.

Any unauthorized disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this article in addition to any other penalties provided by law. (Ord. 77-11 § 33, 1977)