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



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