Confidentiality of taxpayer records; exceptions; penalties.

(b) Any person who knowingly and willfully furnishes information which is confidential under this Code section to a person who is not authorized by law to receive such information shall upon conviction be subject to a civil penalty not to exceed $1,000.00. History. Code 1981, § 48-5-314, enacted by Ga. L. 1986, p. 747, § 2; Ga. L. 1987, p. 558, § 1; Ga. L. 1999, p. 81, § 48. Code Commission notes. Pursuant to Code Section 28-9-5, in 1987, in the second sentence of paragraph (a)(2), “paragraph” was substituted for “subsection” and “paragraph (1)” was substituted for “subsection (1)”. Editor’s notes. Ga. L. 1986, p. 747, § 3, not codified by the General Assembly, provided: “This Act shall become effective upon its approval by the Governor [approved April 3, 1986] or upon its becoming law without such approval, except that no prosecution shall be made pursuant to this Act for any act committed before July 1, 1986.” Law reviews. For annual survey of state and local taxation, see 38 Mercer L. Rev. 337 (1986). JUDICIAL DECISIONS Contract with private firm for audit services proper. — County board of tax assessors was authorized to contract with a private firm for audit services to aid the board in discovering unreturned and untaxed property. Eckerd Corp. v. Fayette County Bd. of Tax Assessors, 220 Ga. App. 454, 469 S.E.2d 285, 1996 Ga. App. LEXIS 111 (1996), cert. denied, No. S96C1011, 1996 Ga. LEXIS 627 (Ga. May 10, 1996); Wal-Mart Stores v. Board of Tax Assessors, 246 Ga. App. 161, 539 S.E.2d 869, 2000 Ga. App. LEXIS 1178 (2000). Private accounting firm bound by confidentiality provision. — Private accounting firm which has contracted with a county board of assessors to conduct an audit of a taxpayer is bound by the confidentiality provision of the statute. Fulton County Bd. of Assessors v. Saks Fifth Ave., Inc., 248 Ga. App. 836, 547 S.E.2d 620, 2001 Ga. App. LEXIS 413 (2001). Protective order in connection with audit by private firm. — Trial court erred in issuing a protective order in connection with a personal property tax audit of the defendant until such time as the private accounting firm hired by the county board to conduct the audit and the defendant entered into a confidentiality agreement; however, the trial court had full authority to determine what restrictions and limitations were appropriate under the circumstances so long as the court’s ruling did not conflict with the rights of the parties under applicable law. Fulton County Bd. of Assessors v. Saks Fifth Ave., Inc., 248 Ga. App. 836, 547 S.E.2d 620, 2001 Ga. App. LEXIS 413 (2001). OPINIONS OF THE ATTORNEY GENERAL Information obtained from real estate transfer tax forms and included on county tax assessors’ property record cards is not confidential. 1990 Op. Atty Gen. No. U90-25. RESEARCH REFERENCES ALR. Recovery of damages under § 7431(c)(1)(B) of Internal Revenue Code (26 USCA § 7431(c)(1)(B)) based on improper release of confidential tax return information, 154 A.L.R. Fed. 537.