2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-1105.03 Unauthorized disclosure; violation; classification
42-1105.03. Unauthorized disclosure; violation; classification
A return preparer, electronic return preparer or electronic return transmitter is guilty of a class 3 misdemeanor if the preparer or transmitter knowingly or recklessly discloses information related to a return, statement or other document to another person who is not authorized to receive that information under this title or title 43.
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