NY Gen City L § 25-A-78 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-78 - Secrecy Requirement and Penalties for Violation.

§ 78. Secrecy  requirement  and  penalties  for violation.-- Except in   accordance with proper judicial order or as otherwise provided  by  law,   it  shall  be  unlawful  for  the  administrator or any other officer or   employee  of  the  department,  bureau  or  other  agency  of  the  city   administering  the  tax imposed by this local law, any person engaged or   retained by such administrator, department, bureau or other agency or an   independent contract basis, or any person who, pursuant to this section,   is permitted to inspect any report or return  or  to  whom  a  copy,  an   abstract  or  a portion of any report or return is furnished, or to whom   any information contained in any  report  or  return  is  furnished,  to   divulge  or  make  known  in  any  manner  the  amount  of income or any   particulars set forth or disclosed in  any  report  or  return  required   under  this  local  law.  The  administrator  or  any  other officer and   employee charged with the custody of such reports and returns shall  not   be  required to produce any of them or evidence of anything contained in   them in any action or proceeding in any court, except on behalf  of  the   city  in  an action or proceeding under the provisions of this local law   or in any other action or proceeding involving the collection of  a  tax   due  under this local law to which the city is a party or a claimant, or   on behalf of any party to any action or proceeding under the  provisions   of  this  local law when the reports, returns or facts shown thereby are   directly involved in such action or proceeding, in any of  which  events   the  court  may require the production of, and may admit in evidence, so   much of said reports, returns or of the  facts  shown  thereby,  as  are   pertinent to the action or proceeding and no more; except as provided in   subdivision   (e)  of  section  seventy-seven.  The  administrator  may,   nevertheless, publish a copy  or  a  summary  of  any  determination  or   decision rendered after the hearing required under section sixty-nine of   this  local  law.  Nothing  herein  shall  be  construed to prohibit the   delivery to a taxpayer  or  his  duly  authorized  representative  of  a   certified  copy of any return or report filed in connection with his tax   or to prohibit the publication of statistics so classified as to prevent   the identification of  particular  reports  or  returns  and  the  items   thereof,  or  the inspection by the legal representatives of the city of   the report or return of any taxpayer who shall bring action to set aside   or review the tax based thereon, or against whom an action or proceeding   under this local law has been recommended by the administrator.  Reports   and  returns shall be preserved for three years and thereafter until the   administrator orders them  to  be  destroyed.    Any  violation  of  the   provisions of this section shall be punished by a fine not exceeding one   thousand  dollars or by imprisonment not exceeding one year, or both, at   the discretion of the court, and if the offender be the administrator or   any other officer or employee of the city, he shall  be  dismissed  from   office  and be incapable of holding any public office in the city or the   state for a period of five years thereafter.