309. RECORDS OF TAX COMMISSION.

1. The Tax Commission shall keep and maintain accurate, complete, and detailed records which reflect all taxes, penalties, and interest levied, due, and paid, and each and every official transaction, communication, or action of the Commission.
2. Such records shall be maintained at the Office of the Tax Commission and shall not be removed from that location without consent of the Tax Commission by formal resolution.
3. Such records shall be subject to audit at any time upon the direction of the Tribal Council, and shall be audited not less than once each year by an independent auditor selected by the Tax Commission with the approval of the Tribal Council.
4. Any records of the Tax Commission, except the records or administrative appeals which relate to the individual business or person activities appeals, which relate to the individual business or personal activities of a named particular taxpayer or taxpayers, shall not be opened to public inspection and shall be released only to the taxpayer involved, persons duly authorized by the taxpayer in writing to have access to such records, or upon the order of the Tribal Court for good cause shown.
5. Any records of the Tax Commission which do not relate to the individual business or person activities of a named particular taxpayer or taxpayers, and any records of administrative appeals, shall be public records of the Tribe and shall be available for public inspection during regular business hours. Copies of such records may be obtained by payment of such copying cost as may be established by rule of the Commission, provided, that names and other identification of any taxpayer appearing in such records shall be rendered unreadable prior to release of such copies unless the provisions of Subsection (2) and (4) of this Section would allow release of such information.
6. Any disclosure of records or their contents in violation of this Section shall be punishable by all of the following sanctions that are applicable to the individual making of causing the disclosure.
   1. If the disclosure is by an elected or appointed tribal official and is intentional-permanent removal from office;
   2. If the disclosure is by an elected or appointed tribal official and is intentional-permanent removal from office;
   3. If the disclosure is by a member of the Tribe and is intentional-imprisonment for not more than six months or a fine of not more than $500, or both such imprisonment and fine.
   4. If the disclosure is by non-member of the Tribe and is intentional-temporary or permanent exclusion from the Reservation pursuant to the tribal Exclusion Ordinance, if any, and a civil penalty of not more than $500, or both such exclusion and civil penalty.
   5. If the disclosure is inadvertent-civil penalty of at least $25 but not more than $250.
      The Tribal Court shall determine the applicability of Subsections (a) through (e) to the individual making or causing the unauthorized disclosure, and shall impose the appropriate sanction or sanctions.