§ 75-28. Unauthorized disclosure of tax information; violation a Class 1 misdemeanor. - North Carolina Statutes

§75‑28.  Unauthorized disclosure of tax information; violation a Class 1misdemeanor.

Except in accordance withproper judicial order, or as otherwise provided by law, it shall be unlawfulfor any person, firm or corporation employed or engaged to prepare, or who orwhich prepares or undertakes to prepare, for any other person or taxpayer anytax form, report or return, to disclose, divulge or make known in any manner oruse for any purpose or in any manner other than in the preparation of suchform, report or return, without the express consent of the taxpayer or personfor whom the form or return is prepared, the name or address of the taxpayer orsuch other person, the amount of income, income tax or other taxes, or anyother information shown on or included in such form, report or return, or anyinformation which may be or may have been furnished by the taxpayer or suchother person to the preparer of such form, report or return or to the person,firm or corporation so employed or engaged.

Nothing in this section shallbe construed to prohibit the examination of any person, books, papers, recordsor other data in accordance with the authority provided in G.S. 105‑258.

Any person, firm orcorporation, or any officer, agent, clerk, employee, or former officer oremployee, of any firm or corporation engaged or formerly engaged in thepreparation of tax forms, reports or returns for others, whether acting forhimself or as agent for such corporation, who or which shall violate theprovisions of this section shall be guilty of a Class 1 misdemeanor.  (1971,c. 231; 1993, c. 485, s. 32, c. 539, s. 561; 1994, Ex. Sess., c. 14, s. 43, c.24, s. 14(c).)