§ 44-30-526 — Records - confidentiality - exceptions

Colorado § 44-30-526

• Jurisdiction: Colorado
• Title 44: Revenue -
• Art.: Colorado Limited Gaming Act

Text

(1) Information and
records of the commission enumerated by this section are confidential and may not
be disclosed except pursuant to a court order. No person may by subpoena,
discovery, or statutory authority obtain such information or records. Information
and records considered confidential include:

(a) Tax returns of individual licensees;

(b) Credit reports and security reports and procedures of applicants for
licenses and other persons seeking or doing business with the commission;

(c) Audit work papers, worksheets, and auditing procedures used by the
commission, its agents, or employees; and

(d) Investigative reports concerning violations of law or concerning the
backgrounds of licensees, applicants, or other persons prepared by division
investigators or investigators from other agencies working with the commission and
any work papers related to the reports; except that the commission may in its sole
discretion disclose so much of the reports or work papers as it deems necessary
and prudent.

(2) This section does not apply to requests for such information or records
from the governor, attorney general, state auditor, any of the respective district
attorneys of this state, or any federal or state law enforcement agency, or for the
use of such information or records by the executive director, director, or
commission for official purposes, or by employees of the division of gaming or the
department in the performance of their authorized and official duties.

(3) This section may not be construed to make confidential the aggregate
tax collections during any reporting period, the names and businesses of licensees,
or figures showing the aggregate amount of money bet during any reporting period.

(4) (a) Any person who discloses confidential records or information in
violation of the provisions of this section commits a class 2 misdemeanor and shall
be punished as provided in section 18-1.3-501. Any criminal prosecution pursuant to
the provisions of this section must be brought within five years from the date the
violation occurred.

(b) If the person who violates this section is an officer or employee of the
state, in addition to any other penalties or sanctions, the person shall be subject to
dismissal if the procedures in section 24-50-125 are followed.

(c) If the person violating the provisions is a present employee or officer of
the state who obtained the confidential records or information during their
employment, then in any civil action, the subject of which includes the release of
such confidential records or information, the person shall be liable for treble
damages to any injured party.

(d) If the person violating the provisions is a former employee or officer of
the state who obtained the confidential records or information during his or her
employment, and if the person executed a written statement with the state
agreeing to be held to the confidentiality standards expressed in this subsection
(4), then in any civil action, the subject of which includes the release of the records
or information after leaving state employment, the former employee or officer shall
be liable for treble damages to any injured party.

Legislative History

Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 194, � 2, effective October 1. L. 2021: (4)(a) amended, (SB 21-271), ch. 462, p. 3329, � 789, effective March 1, 2022.