58.1-4 - Person preparing tax return for another not to disclose information without consent.
§ 58.1-4. Person preparing tax return for another not to disclose informationwithout consent.
No person, firm or corporation who undertakes the preparation of (i) any taxreturn required pursuant to this title or (ii) a federal income or an estatetax return required pursuant to federal law, for or without compensation,shall sell, dispose of or otherwise disclose, for the purpose of solicitationby mail or otherwise, the name or address of the person for whom such returnis prepared, or disclose, for the purpose of solicitation by mail orotherwise, any information given by the person in the preparation of suchreturn, without the written consent of the person requesting the preparationof such return. Violators of this section shall be guilty of a Class 2misdemeanor, and each such disclosure shall constitute a separate offense.
(Code 1950, §§ 58-27.4, 58-428; 1971, Ex. Sess., c. 195; 1984, c. 675.)