All financial statements of warehouse operators and commodity dealers required under the provisions of parts 5 and 6 of this chapter must be kept confidential by the department and are not subject to disclosure except:
(1) upon written permission of the licensee;
(2) in actions or administrative proceedings commenced under the provisions of parts 4 through 7 of this chapter;
(3) when required by subpoena or court order;
(4) when disclosed to law enforcement agencies in connection with the investigation or prosecution of criminal offenses; or
(5) when released to a bonding company approved by the department.