(a) Disclosure prohibited. Notwithstanding any law to the contrary, neither the tax administrator nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any information contained in a report or return or obtained from a dealer be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer making the return.
(b) Penalty for disclosure. Any person violating this section is guilty of a misdemeanor.
(c) Statistics. This section does not prohibit the tax administrator from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.