A. If an audit report is obtained, reviewed or used in a criminal proceeding, the administrative or civil evidentiary privilege established by this chapter is not waived or eliminated for any other purpose.

B. Notwithstanding the privilege established by this chapter, a regulatory agency may review information in an audit report that is required to be available under a specific state or federal law, but that review does not waive or eliminate the administrative or civil evidentiary privilege except for materials prescribed in section 49-1406.

C. If information is required to be available to the public by operation of a specific state or federal law, the governmental authority shall notify the person claiming the privilege of the potential for public disclosure before obtaining that information pursuant to subsection A or B of this section.

D. If privileged information is disclosed under subsection B or C of this section, on the motion of a party, a court or the appropriate administrative official shall suppress evidence offered in any civil or administrative proceeding that arises or is derived from review, disclosure or use of information obtained under this section if the review, disclosure, or use is not authorized under section 49-1406. A party that has received information under subsection B or C of this section has the burden of proving that the evidence offered did not arise and was not derived from the review of privileged information.