§231-15.5  Disclosure by return preparers. Any person who is engaged in the business of preparing, or providing servicesin connection with the preparation of tax returns or any person who forcompensation prepares any such return for any other person and who, without thewritten consent or request of such other person, discloses any informationfurnished to him for, or in connection with, the preparation of any such returnor uses any such information for any purpose other than to prepare, or assistin preparing any such return, shall be guilty of a misdemeanor, and, uponconviction thereof, shall be fined not more than $1,000 or imprisoned not morethan one year, or both.

Except as otherwise provided, this sectionshall not apply to a disclosure of information if such disclosure is madepursuant to section 231-3 or pursuant to an order of a court. [L 1973, c 106,§1; am L 1974, c 128, §1]