Financial institution; confidentiality; requirements

A financial institution receiving information from the department under section 77-3,122 and the employees, agents, officers, and directors of the financial institution shall maintain the confidentiality of the information supplied by the department and use such information only for the purposes described in section 77-3,122 and shall be subject to the requirements and penalties of the confidentiality laws of this state regarding tax information, including, but not limited to, the provisions and penalties in sections 77-2711 and 77-27,119 .