Personal property tax returns shall be confidential and shall be inspected only by officers authorized to administer the tax laws and law enforcement officers of the United States, state of Alaska, and municipalities, or in response to a valid subpoena.

Any employee violating this restriction by communicating information obtained from personal property returns not required to be shown on the assessment roll, or by allowing any person not legally entitled to access to such returns to have access to them, shall be guilty of a misdemeanor punishable under this chapter. (Ord. 479 § 3, 1995)