§ 44-14-23 - Information confidential – Types of disclosure authorized.
SECTION 44-14-23
§ 44-14-23 Information confidential –Types of disclosure authorized. – It shall be unlawful for any state official or employee to divulge or to makeknown to any person in any manner not provided by law the amount or source ofincome, profits, losses, expenditures, or any particular set forth or disclosedin any return, or to permit any return or copy or any book containing anyabstract or particulars to be seen or examined by any person except as providedby law, and it shall be unlawful for any person to print or publish, in anymanner not provided by law, any return or any part or source of income,profits, losses, or expenditures appearing in any return. Any offense againstthe foregoing provision shall be punished by a fine not exceeding one thousanddollars ($1,000), or by imprisonment not exceeding one year, or both, at thediscretion of the court. If the offender is an officer or employee of the stateof Rhode Island, he or she may be dismissed from office or discharged fromemployment; provided, that the tax administrator may authorize the examinationof the return by tax officials regularly in the employ of another state or ofthe federal government if a reciprocal arrangement exists. It shall be lawfulfor the tax administrator to publish the names of those banking institutionsthe shares of stock of which shall be exempt from taxation under §44-14-17.