Report; confidential; information; inadmissible; when

Neither the Tax Commissioner nor a public employee may reveal facts contained in a report required by sections 77-4301 to 77-4316 . Information contained in any report required by the Tax Commissioner shall not be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due from the taxpayer making the report. Official stamps, labels, or other indicia denoting payment of the tax imposed by section 77-4303 shall not be used against the dealer in any criminal proceeding.