2023 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.