§ 28-13. Confidentiality of information.

(a) Testimony immunity.

(1) The testimony or evidence of any person compelled to testify in a tax proceeding under this subtitle shall not be used against that person in any criminal proceeding, except for perjury in the tax proceeding.

(2) The Director shall not release the compelled testimony of any person to any law enforcement agency for direct or derivative use, except for perjury.

(3) However, if by independent evidence a law enforcement agency makes a criminal case against a compelled witness using evidence independent of and not derived from the compelled testimony, such law enforcement agency shall be free to proceed with the case.

(b) Records not to be disclosed.

(1) It shall be unlawful for the Director or any other public official or employee to divulge or otherwise make known in any manner any particular set forth or disclosed in any report or return required by this subtitle or records used to determine the amount of assessment except in connection with a proceeding involving taxes due under this subtitle or any state or federal law.

(2) However, any records, receipts, or other information seized by any law enforcement officer or taxation official in any investigation may be returned to the seizing law enforcement or taxation agency upon request for said return.

(c) Publication of statistics.

Nothing herein shall be construed to prohibit the publication of statistics so classified as to prevent the identity of particular reports or returns and the items thereof.