Alabama Code Title 45. Local Laws § 45-44-244.37

Any information received by the revenue commissioner or any other official, agent, or employee of the county as a result of any returns, investigations, hearings, or verifications required or authorized by this subpart shall be confidential. Any person or agent releasing that information, except as herein permitted, shall upon conviction be subject to a fine of not more than five thousand dollars ($5,000) or to imprisonment of not exceeding 90 days, or to both a fine and imprisonment.