21-3430. Income tax returns; disclosure or use for commercial purposes information obtained in preparing.
21-3430
21-3430. Income tax returns; disclosure or use for commercial purposesinformation obtained in preparing.(a) It shall be unlawful for any person, including an individual, firm,corporation, association, partnership or joint venture, or any employee oragent therefor, to disclose or use for commercial purposes any informationobtained in the business of preparing federal or state income tax returnsor in the business of assisting taxpayers in preparing such returns, unlesssuch disclosure is:
(1) Consented to by the taxpayer in a separate, written document;
(2) expressly authorized by state or federal law;
(3) necessary to the preparation of the return; or
(4) pursuant to an order of any court of competent jurisdiction.
(b) For the purposes of this section, a person is engaged in thebusiness of preparing federal or state income tax returns or in thebusiness of assisting taxpayers in preparing such returns if theperson does eitherof the following:
(1) Advertises or gives publicity to the effect that such personprepares orassists others in the preparation of state or federal income tax returns;or
(2) prepares or assists others in the preparation of state or federalincome tax returns for compensation.
(c) Contacting a taxpayer to obtain the taxpayer's writtenconsent to disclosuredoes not constitute a violation of this section.
(d) Any person violating any provision of this sectionshall be guilty of a class A nonperson misdemeanor.
History: L. 1971, ch. 308, § 1;L. 1992, ch. 239, § 68;L. 1993, ch. 291, § 43; July 1.