Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the members of the department, or any deputy, agent, clerk, or other officer or employee thereof, or any other person acting in a confidential relationship with the department, to divulge or make known in any manner any formula or any particulars of any formula pertaining to any drink referred to in Sections 12-21-1880 to 12-21-1930. Nothing in Sections 12-21-1880 to 12-21-1930 shall be construed to prohibit the publication of whether or not such bottled soft drinks contain thirty per cent or more of natural fruit or vegetable juice or thirty per cent or more of natural liquid milk. Nothing in Sections 12-21-1880 to 12-21-1930 shall be construed to prohibit the inspection by the Attorney General, or other legal representative of the State, of the formula of any taxpayer who shall bring action to set aside or review the tax based thereon or against whom an action or proceeding has been instituted to recover any tax or penalty imposed by this article.