State Codes and Statutes

State Codes and Statutes

Statutes > Arizona > Title42 > 42-1105.03

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.