§ 44-11-21 - Information confidential – Types of disclosure authorized- Penalties for unauthorized disclosure. - Rhode Island Statutes

SECTION 44-11-21

   § 44-11-21  Information confidential –Types of disclosure authorized- Penalties for unauthorized disclosure. –(a) It is unlawful for any state official or employee to divulge or to makeknown to any person in any manner not provided by law the amount or source ofincome, profits, losses, expenditures, or any particular set forth or disclosedin any return, or to permit any return or copy or any book containing anyabstract or particulars to be seen or examined by any person except as providedby law. It is unlawful for any person to print or publish in any manner notprovided by law any return or any part or source of income, profits, losses, orexpenditures appearing in any return.

   (b) Any offense against this provision is punishable by afine not exceeding one thousand dollars ($1,000) or by imprisonment notexceeding one year, or both, at the discretion of the court. If the offender isan officer or employee of the state of Rhode Island, he or she may be dismissedfrom office or discharged from employment; provided, that the tax administratormay authorize examination of the return by the tax officials regularly in theemploy of another state or of the federal government if a reciprocalarrangement exists.