Testimony immunity. The testimony or evidence of any person compelled to testify in a tax proceeding prosecuted pursuant to this Subdivision shall not be used against that person in any other criminal proceeding. The Director shall not release the compelled testimony of any person to any law enforcement agency for direct or derivative use. However, if by independent evidence a law enforcement agency makes a criminal case against a compelled witness using evidence independent of and not derived from the compelled testimony, such law enforcement agency shall be free to proceed with the case. It shall be unlawful for the Director or any other public official or employee to divulge or otherwise make known in any manner any particular set forth or disclosed in any report or return or request for refund required by this Subdivision or records used to determine the amount of assessment except in connection with a proceeding involving taxes due under this Subdivision. However, any records, receipts, or other information seized by any law enforcement officer or taxation official in any investigation may be returned to the seizing law enforcement or taxation agency upon request for said return. Nothing herein shall be construed to prohibit the publication of statistics so classified as to prevent the identity of particular reports or returns and the items thereof.