§235-116  Disclosure of returns unlawful;
penalty.  All tax returns and return information required to be filed under
this chapter shall be confidential, including any copy of any portion of a
federal return which may be attached to a state tax return, or any information
reflected in the copy of such federal return.  It shall be unlawful for any
person, or any officer or employee of the State to make known intentionally
information imparted by any income tax return or estimate made under sections
235-92, 235-94, 235-95, and 235-97 or wilfully to permit any income tax return
or estimate so made or copy thereof to be seen or examined by any person other
than the taxpayer or the taxpayer's authorized agent, persons duly authorized
by the State in connection with their official duties, the Multistate Tax
Commission or the authorized representative thereof, except as provided by law,
and any offense against the foregoing provisions shall be punished by a fine
not exceeding $500 or by imprisonment not exceeding one year, or both. [L Sp
1957, c 1, pt of §2; Supp, §121-48; HRS §235-116; am L 1974, c 139, §3; am L
1978, c 172, §1; gen ch 1985]