§235-116  Disclosure of returns unlawful;penalty.  All tax returns and return information required to be filed underthis chapter shall be confidential, including any copy of any portion of afederal return which may be attached to a state tax return, or any informationreflected in the copy of such federal return.  It shall be unlawful for anyperson, or any officer or employee of the State to make known intentionallyinformation imparted by any income tax return or estimate made under sections235-92, 235-94, 235-95, and 235-97 or wilfully to permit any income tax returnor estimate so made or copy thereof to be seen or examined by any person otherthan the taxpayer or the taxpayer's authorized agent, persons duly authorizedby the State in connection with their official duties, the Multistate TaxCommission or the authorized representative thereof, except as provided by law,and any offense against the foregoing provisions shall be punished by a finenot exceeding $500 or by imprisonment not exceeding one year, or both. [L Sp1957, c 1, pt of §2; Supp, §121-48; HRS §235-116; am L 1974, c 139, §3; am L1978, c 172, §1; gen ch 1985]