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? <br />NVAW <br />with proper judicial order. <br />infarmation in violation af <br />a misdemeanor af the first <br />shall canstitute a separate <br />? <br />? <br />Any person divulging such <br />this section, is guilty of <br />degree. Each disclosure <br />offense. <br />(10) In addition to the above penalty, any employee of the <br />City who violates the provisions of this section <br />relative to the disclosure of confidential infarmation <br />shall be guilty of an offense punishable by immediate <br />dismissal. <br />(11) Every taxpayer shall retain all records necessary to <br />compute his tax liability for a period of five years <br />from the date his return is filed, or the withholding <br />taxes are paid. <br />(12) The City, having already entered into an agreement for <br />the establishment of a Regional Council of Governments <br />pursuant to Ordinance 71-75, which Reqional Council <br />has organized a Municipal tax collection agency known <br />as the Regional Income Tax Aqency is authorized to <br />administer and enforce the provisions of the Taxation <br />Code as the agent of the City, and the duties and <br />authority of the Director hereunder may be performed <br />by the Board of Trustees af such agencies through the <br />Administratar of the agency. Provided, hawever, the <br />Administrator of the agency shall have no authority to <br />abate penalties or interest provided for in Sections <br />1501.1501 and 1501.1502. <br />(13) In the event the Director, on behalf of the City, <br />enters into an agreement with any other municipal <br />corporation ta act as agent of the City for the <br />purpose of administering the incame tax laws of the <br />City and of providing a central facility for the <br />collection of the income tax, as provided in Section <br />1501.2311, then all or a part of the duties and <br />authority of the Administrator may be assigned by such <br />agreement to such other municipal corporatian. <br />(b) Purchasina <br />(1) The Director, as Purchasinq Agent, shall make all <br />purchases of material, equipment or supplies for the <br />Municipality authorized by Council. He shall be <br />responsible for making all such purchases at the most <br />feasible price for the City and shall see to it that