Section 13 Confidentiality of information in reports or returns required by chapter - Massachusetts Statutes

Section 13. Notwithstanding the provisions of any general or special law to the contrary, neither the commissioner nor a public employee shall be authorized to reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any such information contained in such a report or return or otherwise obtained from a dealer be used against such dealer in criminal proceeding, unless such information was independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer making such return.

Any person violating the provisions of this section shall be guilty of a misdemeanor.

Nothing in this section shall be construed to prohibit the commissioner from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.