(a) Any specialist shall be guilty of a misdemeanor if he/she discloses or uses, in violation of the provisions of this Code, any information he/she may receive while discharging his/her functions, and any person engaged in the business of preparing or providing services related to the preparation of tax returns or statements who:(1) Discloses or makes known any information he/she has been furnished for, or with regards to the preparation of any tax return, statement, or refund claim form; or(2) Uses such information for any purpose other than to prepare or to assist in the preparation of any tax return, statement, or refund claim form.(3) Exceptions. —(A) This subsection shall not apply if the information is disclosed:(i) Pursuant to the provisions of this Code, or(ii) pursuant to a court order.(B) This subsection shall not apply to disclosure with the purpose of preparing or assisting in the preparation of a tax return, statement, refund claim form, or estimated tax statement of the person to whom the information belongs.(b) Any person practicing as a specialist without having registered in the Register established under this chapter shall be guilty of a misdemeanor.

ment of the person to whom the information belongs.(b) Any person practicing as a specialist without having registered in the Register established under this chapter shall be guilty of a misdemeanor. History —Jan. 31, 2011, No. 1, § 6071.05, retroactive to Jan. 1, 2011.