1. (a) 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 tax return for any other person and, without the written consent or request of the person for whom the return is prepared:

   1. (1) Discloses any information furnished to the return preparer or person providing services for or in connection with the preparation of any return; or

   2. (2) Uses the information for any purpose other than to prepare or assist in preparing any 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.

2. (b) Except as otherwise provided, this section shall not apply to a disclosure of information if the disclosure is made pursuant to section 231-3 or an order of a court.

[L 1973, c 106, §1; am L 1974, c 128, §1; am L 2017, c 12, §33]