Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 1. ADMINISTRATION |
Article 3. General Administrative Provisions |
Sec 42-1105.03. Unauthorized disclosure; violation; classification
Latest version.
-
A return preparer, electronic return preparer or electronic return transmitter is guilty of a class 3 misdemeanor if the preparer or transmitter knowingly or recklessly discloses information related to a return, statement or other document to another person who is not authorized to receive that information under this title or title 43.