Section 499-HH. Confidentiality

1.  Except in accordance with a proper
  judicial order or as otherwise provided by law, it shall be unlawful for
  the commissioner of finance, any officer or employee of  the  department
  of  finance,  the  president  or  a  commissioner or employee of the tax
  commission, any person engaged or retained by such  department  or  such
  commission on an independent contract basis, or any person who, pursuant
  to  this  title, is permitted to inspect any information submitted by an
  applicant to the department of finance pursuant to this title or to whom
  a copy, an abstract or a portion of any such information  is  furnished,
  to  divulge  or  make  known  in  any manner any such information to any
  person  not  authorized  pursuant  to  this  title   to   inspect   such
  information. The officers charged with custody of such information shall
  not  be  required to produce any of it or evidence of anything contained
  in it in any action or proceeding in any court except on behalf  of  the
  commissioner  of finance in an action or proceeding under the provisions
  of this title, or on behalf of any party to  any  action  or  proceeding
  under  the provisions of this title when such information or facts shown
  thereby are directly involved in such action or proceeding, in either of
  which events the court may require the production of, and may  admit  in
  evidence  so  much of such information or of the facts shown thereby, as
  are pertinent to the action or proceeding and no  more.  Nothing  herein
  shall   be   construed   to   prohibit   the  inspection  by  the  legal
  representatives of the department of finance or the  tax  commission  of
  such information submitted by any applicant who shall bring an action to
  correct an assessment. Nothing herein shall be construed to prohibit the
  delivery   to   an   applicant   or   the  applicant's  duly  authorized
  representative of a certified copy of any information  submitted  by  an
  applicant to the department of finance pursuant to this title; or to any
  agency  or any department of any city having a population of one million
  or more provided the same is requested for  official  business;  nor  to
  prohibit the inspection for official business of such information by the
  corporation  counsel  or  other legal representatives of a city having a
  population of one million or more or by the  district  attorney  of  any
  county  within  such city; nor to prohibit the publication of statistics
  so classified as to prevent the identification of  such  information  or
  particular  items  thereof. Information submitted by an applicant to the
  department of finance pursuant to this title shall  not  be  subject  to
  disclosure pursuant to article six of the public officers law.
    2.  Any violation of the provisions of subdivision one 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 an officer or employee of  the  department
  of  finance  or  of  the tax commission, the offender shall be dismissed
  from office.