Ariz. Rev. Stat. § 11-505 – Disclosure of confidential information; violation; classification; definition

A. A person, including a former employee or agent of the treasurer, who has received confidential information while an employee or agent of the treasurer shall not disclose that information except as provided in subsection B of this section.
B. Confidential information relating to a taxpayer may be disclosed:
1. 1. To the taxpayer, its successor in interest or a designee of the taxpayer who is authorized in writing by the taxpayer. A principal corporate officer of a parent corporation may execute a written authorization for a controlled subsidiary.
2. 2. To the taxpayer's title company duly licensed with the department of insurance and financial institutions.
3. 3. Pursuant to a lawful court order or a subpoena that is issued by a law enforcement agency pursuant to a criminal investigation.
4. 4. To the auditor general pursuant to an official audit and a written request specifying the information to be disclosed.
C. A knowing disclosure of confidential information in violation of this section is a class 6 felony.
D. For the purposes of this section, "confidential information" includes the following information whether it concerns individual taxpayers or is aggregate information for specifically identified taxpayers:
1. 1. Images of checks received in payment of any ad valorem property tax.
2. 2. Signatures, bank account numbers and bank routing numbers contained on checks received in payment of any ad valorem property tax.