US Laws, Codes, Statutes & Cases

      21-3430.   Income tax returns; disclosure or use for commercial purposes information obtained in preparing. (a) It shall be unlawful for any person, including an individual, firm, corporation, association, partnership or joint venture, or any employee or agent therefor, to disclose or use for commercial purposes any information obtained in the business of preparing federal or state income tax returns or in the business of assisting taxpayers in preparing such returns, unless such 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 the business of preparing federal or state income tax returns or in the business of assisting taxpayers in preparing such returns if the person does either of the following:

      (1)   Advertises or gives publicity to the effect that such person prepares or assists others in the preparation of state or federal income tax returns; or

      (2)   prepares or assists others in the preparation of state or federal income tax returns for compensation.

      (c)   Contacting a taxpayer to obtain the taxpayer's written consent to disclosure does not constitute a violation of this section.

      (d)   Any person violating any provision of this section shall 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.